Professor Hinnekens' article on the AMID case, which appeared in European Taxation 6/2001, is commented upon from the point of view of a tax credit country and the author suggests that the Court was right for the wrong reason.
Professor Hinnekens' article on the AMID case, which appeared in European Taxation 6/2001, is commented upon from the point of view of a tax credit country and the author suggests that the Court was right for the wrong reason.