Open AccessThe (Un)Certain Future of Tax Sparing Credit in International Tax Treaty Law
Author(s) -
Dejan B. Popović,
Gordana Ilić–Popov
Publication year - 2022
Publication title -
anali pravnog fakulteta u beogradu
Language(s) - English
Resource type - Journals
eISSN - 2406-2693
pISSN - 0003-2565
DOI - 10.51204/anali_pfbu_22301a
Subject(s) - tax treaty , double taxation , public economics , international economics , tax credit , international taxation , law and economics , business , incentive , globe , indirect tax , tax reform , direct tax , tax law , economics , international trade , market economy , medicine , ophthalmology