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Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis

The present study addresses a previously unexamined question of whether the calculation of income tax in the case of foreign tax credits violates constitutional law. Methodologically, this is investigated via quantitative analysis. As part of a quantitative analysis it is shown that the current meth...

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Sábháilte in:
Sonraí bibleagrafaíochta
Príomhchruthaitheoir: Thomas Kollruss
Formáid: Artigo
Teanga:Inglês
Foilsithe / Cruthaithe: Elsevier 2025-01-01
Sraith:Heliyon
Ábhair:
Rochtain ar líne:http://www.sciencedirect.com/science/article/pii/S2405844024171277
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