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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| Format: | Artigo |
| Jezik: | Inglês |
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Elsevier
2025-01-01
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| Serija: | Heliyon |
| Teme: | |
| Online dostop: | http://www.sciencedirect.com/science/article/pii/S2405844024171277 |
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