We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
The Double Tax Problem and Solutions: U.S. Sellers of Stock in Non-U.S. Corporations.
- Authors
Hadjilogiou, Steven; Bruno, Michael; Cheng-Yi Lee, Alex
- Abstract
The article discusses statutory scheme that applies to sales by U.S. tax residents of stock in a non-U.S. corporation and potential solutions to the double tax quandary. It mentions U.S. foreign tax credit, which generally applies to prevent double tax, may be unavailable because foreign tax credits are generally available only with respect to the taxpayer's income that is considered foreign sourced. It also mentions sale of stock in a foreign corporation.
- Subjects
SALES tax; DOUBLE taxation; TAX credits; FOREIGN corporations; STOCKS (Finance)
- Publication
International Tax Journal, 2021, Vol 47, Issue 6, p13
- ISSN
0097-7314
- Publication type
Article