European Union - Tax Sparing Credits in Tax Treaties: The Future and the Effect on EC Law
- European Union
- Morvan Meirelles
- European Taxation, 2009 (Volume 49), No 5
- 1 May 2009
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.