Court of claims ruling on creditability of Italian corporate tax

Resource Information

The work Court of claims ruling on creditability of Italian corporate tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Court of claims ruling on creditability of Italian corporate tax

Creator

• McCarthy, C.M

Subject

• group treatment
• case law
• tax treaty
• foreign tax credit

Summary

Decision of 8 August 1997 of the United States Court of Federal Claims. This case note examines a decision on whether the Italian tax was a compulsory payment with the predominant character of an income tax or a tax in lieu of an income tax for purposes of the US foreign tax credit

Citation source

In: European taxation. - Amsterdam. - Vol. 38 (1998),

Language note

English