The Resource What exactly is a "voluntary tax"?

What exactly is a "voluntary tax"?

What exactly is a "voluntary tax"?
What exactly is a "voluntary tax"?
  • eng
  • eng
This article discusses the traditional, relatively modest scope of the voluntary tax rule and the IRS's expanding attempts to broaden its reach in ways that make the rule's moorings and applications less clear than they were in 1983. The article also looks at longstanding and more recent interpretative issues arising under the voluntary tax regulations. The authors are of the opinion that the IRS should leave the voluntary tax rule essentially as it is to avoid muddying the foreign tax credit waters, and should develop different means of addressing new foreign tax credit issues recently challenged under a voluntary tax analysis
Citation source
In: Journal of international taxation. - New York. - Vol. 19 (2008),
  • Fischl, A
  • Harper, M
Geographic coverage
North America
Language note
  • foreign tax credit
  • voluntary disclosure

Library Locations

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      52.3736660 4.9336932
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