Foreign Tax Credit – Is a Carry-Forward Obligatory?

Journal
Daurer, V.; Tüchler, N.
International
Bulletin for International Taxation 2012 (Volume 66), No. 10
PriceUSD 45

The authors, in this article, explore what could be the legal basis for the granting of a tax credit carry-forward in respect of foreign taxes, with emphasis on the three legal bases for this, i.e. national law, EU law and treaty law.