The authors, in this article, explore what could be the legal basis for the granting of a tax credit carry-forward in respect of foreign taxes, with emphasis on the three legal bases for this, i.e. national law, EU law and treaty law.
The authors, in this article, explore what could be the legal basis for the granting of a tax credit carry-forward in respect of foreign taxes, with emphasis on the three legal bases for this, i.e. national law, EU law and treaty law.