Tax Sparing Credits in Tax Treaties: The Future and the Effect on EC Law This article considers whether or not the Member States of the European Union should continue to rely on tax sparing provisions to assist developing or emerging economies from the perspectives of (1) the effectiveness of tax sparing credits in promoting development in developing or emerging economies and (2) the compatibility of tax sparing credits with EC law
Judgment of the Court (First Chamber) of 8 September 2005 in Case C-512/03 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) in J.E.J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (Direct taxation - Tax on income from savings and investments - Tax convention - Tax credits allowed only for persons insured under the national social security system)
In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the effects of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven rationing risk that might prevent individuals from realizing ...
Earned Income Tax Credits: Do They Have Any Role to Play in Australia? In this article the performance of the US earned income tax credit (EITC) and the possible functions of an EITC in the Australian tax-transfer system are analysed