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Greece - Foreign Corporate Income Tax Credit – A Case of Treaty Override Caused by Domestic Case Law

Country:
Greece
Author:
K. Perrou
Issue:
European Taxation, 2017 (Volume 57), No 2/3
Published:
12 January 2017
In this note, the author discusses the implications of Circular 1060/19-3-2015, which is based on case law on the order that certain tax credits should be deducted. The effect of the Circular is that foreign tax credits are not always fully taken into consideration.
 
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