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- Title
THE FOREIGN TAX CREDIT AND ITS LIMITATION.
- Abstract
Chapter 6 of the "Task Force on International Tax Reform," is presented. It reveals that the purpose of the source rules in the context of the foreign tax credit limitation is to identify what income the United States is willing to recognize as properly within the tax jurisdiction of the source country.
- Subjects
TAXATION of foreign income; TAXATION of foreign corporations; TAXATION of foreign investments; FOREIGN tax credit; CORPORATE tax planning
- Publication
Tax Lawyer, 2006, Vol 59, Issue 3, p756
- ISSN
0040-005X
- Publication type
Book Chapter