A Step Forward in the Field of European Corporate Taxation and Cross-border Loss Relief: Some Comments on the Marks and Spencer Case - Intertax View A Step Forward in the Field of European Corporate Taxation and Cross-border Loss Relief: Some Comments on the Marks and Spencer Case by Ingmar Doerr - Intertax A Step Forward in the Field of European Corporate Taxation and Cross-border Loss Relief: Some Comments on the Marks and Spencer Case Ingmar Doerr 32 4 Intertax