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Academics Defend Undertaxed Profits Rule in CJEU Brief
The EU’s highest court should dismiss a U.S. business lobby group’s legal challenge against Belgium’s undertaxed profits rule because the measure can’t harm the applicants, several law professors said in an amicus curiae brief.
To read the Brief go here https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5769685