Credit Method Compatibility and Constraints under EU Law: An Analysis of the Case Law of the CJEU
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As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU's internal market such as double taxation, the credit method, also known as the foreign tax credit, is one of the essential tools in this balancing act, yet it is one that has given rise to various EU law challenges and questions. This invaluable book - the first in-depth study of the EU law constraints...
Format:Hardcover
Language:English
ISBN:9403523638
ISBN13:9789403523637
Release Date:January 2022
Publisher:Kluwer Law International
Length:568 Pages
Weight:2.13 lbs.
Dimensions:1.3" x 6.1" x 9.2"
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