Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 february 2021 in case C-403/19, société générale, on the calculation of the maximum amount of a foreign direct tax credit

Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

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Economics, Econometrics and Finance