The Resource Foreign tax credit planning with reduced dividend tax rate

Foreign tax credit planning with reduced dividend tax rate

Label
Foreign tax credit planning with reduced dividend tax rate
Title
Foreign tax credit planning with reduced dividend tax rate
Creator
Subject
Language
eng
Summary
The deficiency of the "rate differential proportion" formula in Section 904 needs fixing. This article addresses questions arising when an individual taxpayer or U.S. corporation invests in a foreign corporation and receives dividends
Citation source
In: Journal of international taxation. - New York. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Yang, J.G.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • foreign tax credit
  • foreign company
Label
Foreign tax credit planning with reduced dividend tax rate
Instantiates
Publication
Label
Foreign tax credit planning with reduced dividend tax rate
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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