The Resource PPL : how to determine whether a foreign tax is creditable
PPL : how to determine whether a foreign tax is creditable
Resource Information
The item PPL : how to determine whether a foreign tax is creditable represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item PPL : how to determine whether a foreign tax is creditable represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- PPL : how to determine whether a foreign tax is creditable
- Title
- PPL : how to determine whether a foreign tax is creditable
- 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
- Label
- PPL : how to determine whether a foreign tax is creditable
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/PPL--how-to-determine-whether-a-foreign-tax-is/RiiAHIMmiNU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/PPL--how-to-determine-whether-a-foreign-tax-is/RiiAHIMmiNU/">PPL : how to determine whether a foreign tax is creditable</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/PPL--how-to-determine-whether-a-foreign-tax-is/RiiAHIMmiNU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/PPL--how-to-determine-whether-a-foreign-tax-is/RiiAHIMmiNU/">PPL : how to determine whether a foreign tax is creditable</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
