Die Vermeidung internationaler Doppelbesteuerung im Ertragsteuerrecht durch die Anrechnung ausländischer Steuern

This thesis highlights the key issues surrounding the credit of foreign taxes under German income tax law as it currently stands and, based on an in-depth analysis, develops concrete reform proposals for the future design of the tax credit method. Since the tax credit method plays an increasingly important role in preventing international double taxation, the subject matter addressed in this thesis is of great significance. In addition to its academic merit, this thesis also offers important insights for tax practitioners working in the field of international tax law.