The Resource Court of claims ruling on creditability of Italian corporate tax

Court of claims ruling on creditability of Italian corporate tax

Label
Court of claims ruling on creditability of Italian corporate tax
Title
Court of claims ruling on creditability of Italian corporate tax
Creator
Subject
Summary
Decision of 8 August 1997 of the United States Court of Federal Claims. This case note examines a decision on whether the Italian tax was a compulsory payment with the predominant character of an income tax or a tax in lieu of an income tax for purposes of the US foreign tax credit
Citation source
In: European taxation. - Amsterdam. - Vol. 38 (1998),
http://library.link/vocab/creatorName
McCarthy, C.M
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • foreign tax credit
  • case law
  • tax treaty
Label
Court of claims ruling on creditability of Italian corporate tax
Instantiates
Publication
Label
Court of claims ruling on creditability of Italian corporate tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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