The Resource A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1

A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1

Label
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
Title
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
Creator
Subject
Language
eng
Summary
This article compares the indirect foreign tax credit systems applied in Latin America and the United States. Part I deals with Argentina, Chile and Colombia. Part II considers Mexico and the United States. It then compares these systems and examines the policy issues arising, before offering some conclusions and recommendations
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 1 ; p. 21-41
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 1
Instantiates
Publication
Label
A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
Publication

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      52.37366609999999 4.9336932
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