New Article! Greece - Foreign Corporate Income Tax Credit – A Case of Treaty Override Caused by Domestic Case Law - Katerina Perrou On Tax Greece | Europe

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

12/1/2017

Published in IBFD's EUROPEAN TAXATION, this note 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.
For more information you can visit: www.ibfd.org/IBFD-Products/Journal-Articles/European-Taxation/collections/et/html/et_2017_02_gr_1.html

8 Comments

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11/6/2022 00:17:45

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17/6/2022 21:45:43

Despite this principle of international law, in some countries domestic laws may prevail over an inconsistent provision of a treaty.

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17/6/2022 22:36:45

It is a basic principle of international law that a State party to an international treaty must ensure that its own domestic law and practice are consistent with what is required by the treaty.

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29/6/2023 08:04:50

This blog about tax credit didn't fail to surprise me. This awesome. Thanks for sharing.

Tim Fleeman link

18/7/2023 20:51:05

The effect of the circular is that foreign tax credits are not always fully taken into consideration. Thank you, amazing post!

Clark link

19/2/2025 03:26:30

Your article, "Greece - Foreign Corporate Income Tax Credit: A Case of Treaty Override Caused by Domestic Case Law," offers a thorough and insightful analysis of the implications of Circular 1060/19-3-2015 on foreign tax credits. By examining how domestic case law affects the order of tax credit deductions, you highlight the challenges taxpayers face when foreign tax credits are not fully recognized. This piece serves as a valuable resource for professionals navigating the complexities of international taxation and treaty application in Greece.

Calvin Gomez link

28/4/2025 20:10:06

Great article! Very insightful on how domestic rulings can impact treaty obligations. It’s a vital reminder of the challenges in balancing national law with international agreements.

Business Structure Advice link

20/5/2025 11:54:47

Great analysis on the impact of domestic case law on international tax treaties! It’s a complex issue, and your breakdown makes it easier to understand.

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

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