The Resource A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2

A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2

Label
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
Title
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
Creator
Subject
Language
eng
Summary
Part II of this article continues the country-based comparison of indirect foreign tax credit systems started in Part I by considering Mexico and the United States. These systems are then compared in all five countries examined. The article next considers the relevant policy issues before ending with conclusions and recommendations
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 2 ; p. 71-87
http://library.link/vocab/creatorName
Calderón Manrique, D
Language note
English
http://library.link/vocab/subjectName
  • double taxation
  • foreign tax credit
  • source of income
  • residence
Label
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
Instantiates
Publication
Label
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
Publication

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