Búsqueda de LIBROS DEL AUTOR: rita julien

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  • CREDIT METHOD COMPATIBILITY AND CONSTRAINTS UNDER EU LAW
    RITA JULIEN
    As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU's internal market such as double taxation, the credit method, also known as the foreign tax credit, is one of the essential tools in this balancing act, yet it is one that has given rise to various EU law challenges and questions. This...
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