The Resource Reconsidering substance over form in PPL
Reconsidering substance over form in PPL
Resource Information
The item Reconsidering substance over form in PPL 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 Reconsidering substance over form in PPL 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 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
- Language
- eng
- Label
- Reconsidering substance over form in PPL
- Title
- Reconsidering substance over form in PPL
- 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
- Label
- Reconsidering substance over form in PPL
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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/Reconsidering-substance-over-form-in-PPL/nJgyLJLnCnY/" 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/Reconsidering-substance-over-form-in-PPL/nJgyLJLnCnY/">Reconsidering substance over form in PPL</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="https://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/Reconsidering-substance-over-form-in-PPL/nJgyLJLnCnY/" 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/Reconsidering-substance-over-form-in-PPL/nJgyLJLnCnY/">Reconsidering substance over form in PPL</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
