There is a new case from Finland, whose law gives shareholders credit for Finnish, but only Finnish, corporationtax paid by the company.
ECONOMIST: Court rulings are forcing the pace of EU tax harmonisation
2.
Petitioners seek leniency by arguing that IRS representatives indicated that they could claim the taxcredit if the property was purchased through the S corporation.
FORBES: Couple Denied Homebuyer's Credit - You Are Not Your S Corporation And Your S Corporation Is Not You