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