Foreign Tax Credit Rules Unconstitutional, Belgian Court Holds
Belgium's Constitutional Court on January 29 held that Belgium's foreign tax credit rules are unconstitutional because the requirement to add an FTC to a company's taxable profits even if only part of the credit can be used discriminates against loss-making companies (Case 14/2014).
Foreign Tax Credit Rules Unconstitutional, Belgian Court Holds, Worldwide Tax Daily, 6 February 2014, 25-3
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