Int'l Comity & Foreign Tax Credit: Crediting Non-Conforming Taxes.
| Autor: | Wells, Robert J., Coven, Glenn E. |
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| Zdroj: | Tax Notes; 08/30/99, Vol. 84 Issue 9, p1327, 2p |
| Abstrakt: | Discusses the problems related to foreign tax credit in the United States. Consequences of the excessive narrowness of the foreign tax credit; Why the assets taxes do not substitute for the income taxes; Conclusion. |
| Databáze: | Supplemental Index |
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