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US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes

US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes

McLure, Charles E.; Mintz, Jack; Zodrow, George R.
  • 期刊名称International Tax and Public Finance
  • 作者McLure, Charles E.; Mintz, Jack; Zodrow, George R.
  • 卷第22卷
  • 期第5期
  • 印刷ISSN0927-5940
  • 电子ISSN1573-6970
  • 文件大小239.14KB
  • 发表时间2015-10-23
  • DOI10.1007/s10797-014-9336-x
  • 页码887-907
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