Abstract
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.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
