Cross_border collection of Tax Credits in the European Juridical Space, what is next?

This research investigates how European countries manage tax credits when individuals or businesses operate across borders. It analyzes the present circumstances and anticipates future developments. By examining the rules, including changes over the years, and opportunities, particularly with reference to the OECD Model Tax Convention and the United Nations, it highlights the challenges of ensuring consistency in tax credit regulations across various locations. Additionally, it discusses emerging trends such as technological advancements and information sharing, and their potential impact on the future. The objective is to provide policymakers, tax experts, and others with a comprehensive understanding of the cross-border tax credit collection landscape in Europe.