The credit method -- EU law and direct taxes -- The credit method under EU law -- Synthesis of findings and lessons for EU MSs.
Summary:
Credit Method Compatibility and Constraints under EU Law is the pioneer in-depth analysis of the European Union (EU) law limitations on devising the credit method sketching the EU law frontiers within which the Member States must operate when they put this method of tax relief into practice. As EU Member States seek to counteract base erosion and profit shifting (BEPS) practices while dodging new hurdles to the EU's internal market such as double taxation, the credit method, also called foreign tax credit, is one of the vital tools in this balancing act, yet it has engendered several EU law challenges and queries. For the first time, the Court of Justice of the European Union (CJEU) cases that may affect, directly or indirectly, the credit method and its main components are systematically identified and analysed to extract the legal findings and principles that define the contours within which the Member States can manoeuvre when considering EU-compatible approaches to the credit method.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.