The Resource Tax sparing credits in tax treaties : the future and the effect on EC law

Tax sparing credits in tax treaties : the future and the effect on EC law

Label
Tax sparing credits in tax treaties : the future and the effect on EC law
Title
Tax sparing credits in tax treaties : the future and the effect on EC law
Creator
Subject
Language
eng
Summary
This article considers whether or not the Member States of the European Union should continue to rely on tax sparing provisions to assist developing or emerging economies from the perspectives of (1) the effectiveness of tax sparing credits in promoting development in developing or emerging economies and (2) the compatibility of tax sparing credits with EC law
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
Meirelles, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax sparing credit
  • EU tax law
Label
Tax sparing credits in tax treaties : the future and the effect on EC law
Instantiates
Publication
Label
Tax sparing credits in tax treaties : the future and the effect on EC law
Publication

Library Locations

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