The Resource PPL : how to determine whether a foreign tax is creditable

PPL : how to determine whether a foreign tax is creditable

Label
PPL : how to determine whether a foreign tax is creditable
Title
PPL : how to determine whether a foreign tax is creditable
Creator
Subject
Language
eng
Summary
This article examines the various arguments in PPL Corp. v. Commissioner and concludes that the U.S. Supreme Court will likely find the U.K. windfall tax creditable, even if it rejects PPL's reliance on an algebraic reformulation of the foreign tax
Citation source
In: Tax notes international. - Falls Church. - Vol. 70 (2013),
http://library.link/vocab/creatorName
Smith, P.J
Language note
English
http://library.link/vocab/subjectName
  • case law
  • windfall profits tax
  • foreign tax credit
Label
PPL : how to determine whether a foreign tax is creditable
Instantiates
Publication
Label
PPL : how to determine whether a foreign tax is creditable
Publication

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      52.3736660 4.9336932
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