The Resource Relief from international double taxation : the basics

Relief from international double taxation : the basics

Label
Relief from international double taxation : the basics
Title
Relief from international double taxation : the basics
Creator
Subject
Language
eng
Summary
This article reviews the three methods commonly used: deduction, exemption, and credit. While the USA applies both a deduction election and an exclusion method, the impact of double taxation is often mitigated with a foreign tax credit. However, the USA has not embraced the concept or tax sparing in negotiating international treaties
Citation source
In: Journal of international taxation. - New York. - Vol. 16 (2005),
http://library.link/vocab/creatorName
  • Brinker, T.M
  • Sherman, W.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • double taxation relief
  • exemption method
  • credit method
  • foreign tax credit
  • tax sparing credit
Label
Relief from international double taxation : the basics
Instantiates
Publication
Label
Relief from international double taxation : the basics
Publication

Library Locations

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