The Resource Regards sur les crédits d'impôt étrangers

Regards sur les crédits d'impôt étrangers

Label
Regards sur les crédits d'impôt étrangers
Title
Regards sur les crédits d'impôt étrangers
Creator
Subject
Language
eng
Summary
The author provides a detailed analysis of the rules governing relief for foreign tax credits, and the specific rules of foreign tax credit imputation within the framework of the French CFC rules. In addition, the author analyses a decisions of the French Administrative Supreme Court of 26 July 2006 on the interpretation made by the Court of tax sparing provisions contained in tax treaties
Citation source
In: Bulletin fiscal. - Levallois-Perret. - (2007),
http://library.link/vocab/creatorName
Affejee, D
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • foreign tax credit
  • tax sparing credit
  • CFC
  • case law
Label
Regards sur les crédits d'impôt étrangers
Instantiates
Publication
Label
Regards sur les crédits d'impôt étrangers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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