The Resource An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997

An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997

Label
An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
Title
An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
Creator
Subject
Summary
This article summarizes the major international tax provisions of the US Taxpayer Relief Act of 1997. The author analyses the following issues: changes affecting the calculation of foreign tax credits, provisions affecting international transactions, provisions that enhance deferral, certain provisions affecting ongoing foreign operations, and the fate of miscellaneous revenue-raising provisions
Citation source
In: Tax notes international. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
Garrett-Nelson, L.B
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • MNE
Label
An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
Instantiates
Publication
Label
An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
Publication

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