The Resource Reconsidering substance over form in PPL

Reconsidering substance over form in PPL

Label
Reconsidering substance over form in PPL
Title
Reconsidering substance over form in PPL
Creator
Subject
Language
eng
Summary
This article argues that the substance-over-form debate underlying the foreign tax credit case before the U.S. Supreme Court is fundamentally flawed because it fails to appreciate the substantive distinction between a tax on average profits, like the U.K. windfall tax, and a tax on income
Citation source
In: Tax notes international. - Falls Church. - Vol. 69 (2013),
http://library.link/vocab/creatorName
Goldin, J
Language note
English
http://library.link/vocab/subjectName
  • substance over form
  • foreign tax credit
  • windfall profits tax
  • case law
Label
Reconsidering substance over form in PPL
Instantiates
Publication
Label
Reconsidering substance over form in PPL
Publication

Library Locations

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