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

5 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.

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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!

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

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