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Credit Method Compatibility and Constraints under EU Law: An Analysis of the Case Law of the CJEU

Credit Method Compatibility and Constraints under EU Law: An Analysis of the Case Law of the CJEU

Author: Rita Julien
Publisher: Kluwer Law International
ISBN: 9789403523637
Published In: January 2022
Format: Hardback
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details
Credit Method Compatibility and Constraints under EU Law is the pioneer in-depth analysis of the European Union (EU) law limitations on devising the credit method sketching the EU law frontiers within which the Member States must operate when they put this method of tax relief into practice. As EU Member States seek to counteract base erosion and profit shifting (BEPS) practices while dodging new hurdles to the EU’s internal market such as double taxation, the credit method, also called foreign tax credit, is one of the vital tools in this balancing act, yet it has engendered several EU law challenges and queries.

What’s in this book:

For the first time, the Court of Justice of the European Union (CJEU) cases that may affect, directly or indirectly, the credit method and its main components are systematically identified and analysed to extract the legal findings and principles that define the contours within which the Member States can manoeuvre when considering EU-compatible approaches to the credit method. To this end, inter alia, this book offers:
- an extensive study of the historical legal developments of the credit method;
- an overview of the key design features of the credit method, considering the optional, variable components, such as the credit limitation (maximum creditable amount), that tailor it to different legal and policy considerations;
- an analysis of the legal constraints on the key features of the credit method flowing from CJEU case law on the fundamental freedoms, considering the impact of landmark cases and concepts (e.g., Schumacker, neutralization);
- the EU law implications based on the type of credit method (direct, indirect, imputation) and the feature of the credit method (e.g., credit limitation, credit carryforward); and
- examples to clearly and concisely illustrate the basic operation of the credit method and some of the main calculation and EU law issues.
The book is cored on the author’s doctoral thesis which was awarded the Wolfgang Gassner Science Prize 2020 and the European Doctoral Tax Thesis Award 2020.

How this will help you:

This book, a timely, exhaustive and pragmatic study of the relationship between the credit method and EU law, will be highly appreciated by lawyers and other professionals working with taxation matters, as well as by tax policymakers and academics in the fields of international and European tax law.
About the Author

List of Examples

List of Abbreviations

Preface

Acknowledgements

CHAPTER 1

Introduction

CHAPTER 2

The Credit Method

CHAPTER 3

EU Law and Direct Taxes

CHAPTER 4

The Credit Method under EU Law

CHAPTER 5

Synthesis of Findings and Lessons for EU MSs

Table of Cases