Katerina Perrou On Tax        Greece | Europe | World
  • Home - News and Comments
  • K. & K. Perrou Law Firm
    • Members >
      • Katerina Perrou
      • Kyriaki Perrou
    • Practice >
      • Tax Law / Public law
      • Business Law / Civil Law
    • Contact us
  • International Tax Law Library
    • Legislation >
      • Domestic Rules on Int'l Taxation
      • DTCs - On Income & Capital
      • DTCs - On Inheritance
    • Circulars
    • Case Law
  • Issues of European Tax Law
    • EU Tax
    • ECHR and Tax
  • Greek Tax law: Specific Topics
    • Constitutional Provisions
    • Case law
  • Publications
  • Conferences - Presentations
  • IFA Greece
    • Activities
  • Links

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

12/1/2017

8 Comments

 
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

Picture
8 Comments
pinoy ako link
11/6/2022 00:17:45

every movement is hemmed in by an open zoo

Reply
Orange County Family Law Attorney link
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.

Reply
Orange County Divorce Attorney link
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.

Reply
Financial Planning link
29/6/2023 08:04:50

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

Reply
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!

Reply
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.

Reply
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.

Reply
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.

Reply



Leave a Reply.

    Author

    Dr. Katerina Perrou

    View my profile on LinkedIn

    Categories

    All
    Administrative Assistance
    Arbitration
    Ccctb
    Charity
    Dividends
    DTCs
    EETHDE (Extraordinary Special Fee On Built Surfaces With Electricity Connection)
    Exchange Of Information
    Gift Tax
    Inheritance Tax
    Interest
    Non-residents
    Notional Income (TEKMERIA)
    Parent Subsidiary Directive
    Real Property
    Royalties
    State Aid
    Tax Amnesty
    Tax Residence
    Third Countries
    Transfer Pricing
    VAT

    Archives

    April 2022
    June 2020
    January 2020
    September 2019
    November 2017
    January 2017
    April 2014
    August 2013
    October 2012
    September 2012
    August 2012
    July 2012
    June 2012
    May 2012
    March 2012
    February 2012
    January 2012
    December 2011
    November 2011
    October 2011
    September 2011
    August 2011
    July 2011
    June 2011
    May 2011
    April 2011

    RSS Feed

Powered by Create your own unique website with customizable templates.