Foreign Tax Credit Limitations and Capital Structure Decisions

Journal of Accounting Research ◽

10.2307/2491326 ◽

1998 ◽

Vol 36 (1) ◽

pp. 157 ◽

Cited By ~ 37

Author(s):

Kaye J. Newberry

Keyword(s):

Capital Structure ◽

Tax Credit ◽

Foreign Tax Credit

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The Arbitrary Foreign Tax Credit

SSRN Electronic Journal ◽

10.2139/ssrn.3548960 ◽

2020 ◽

Author(s):

Jordan Barry ◽

Ariel Jurow Kleiman

Keyword(s):

Tax Credit ◽

Foreign Tax Credit

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Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations

SSRN Electronic Journal ◽

10.2139/ssrn.497382 ◽

2004 ◽

Author(s):

Matthew Haag ◽

Andrew B. Lyon

Keyword(s):

Tax Credit ◽

Credit System ◽

Foreign Tax Credit

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A Study on the International Double Taxation Adjustment by Foreign Tax Credit

Korea International Accounting Review ◽

10.21073/kiar.2015..61.010 ◽

2015 ◽

Vol null (61) ◽

pp. 217-240

Author(s):

정유석

Keyword(s):

Tax Credit ◽

Double Taxation ◽

Foreign Tax Credit

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Income tax treaties, tax havens, and the foreign tax credit

Tax Planning for Foreign Investors in the United States ◽

10.1007/978-94-017-4472-0_6 ◽

1983 ◽

pp. 109-126

Author(s):

Paul Brundage ◽

Adam Starchild

Keyword(s):

Income Tax ◽

Tax Credit ◽

Tax Treaties ◽

Tax Havens ◽

Foreign Tax Credit

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U.S. Foreign Tax Credit System

International Taxation ◽

10.1002/9781119757528.ch5 ◽

2020 ◽

Keyword(s):

Tax Credit ◽

Credit System ◽

Foreign Tax Credit

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The Foreign Tax Credit and Treatment of Payments by the Petroleum Industry to Foreign Governments

Harvard Law Review ◽

10.2307/1340358 ◽

1978 ◽

Vol 91 (4) ◽

pp. 844

Keyword(s):

Petroleum Industry ◽

Tax Credit ◽

Foreign Tax Credit ◽

Foreign Governments

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A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation

Revenue Law Journal ◽

10.53300/001c.6555 ◽

2007 ◽

Author(s):

Phillip Hourigan

Keyword(s):

Critical Analysis ◽

Tax Credit ◽

Foreign Tax Credit

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United States: Department of the Treasury Internal Revenue Service Rulings on Foreign Tax Credit

International Legal Materials ◽

10.1017/s0020782900031910 ◽

1980 ◽

Vol 19 (6) ◽

pp. 1478-1481

Keyword(s):

United States ◽

Internal Revenue Service ◽

United States Department ◽

Tax Credit ◽

States Department ◽

Internal Revenue ◽

Foreign Tax Credit

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Study on the effect of digital tax and global minimum tax to the Korean foreign tax credit system - focusing on preventing international double taxation -

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.5 ◽

2021 ◽

Vol 6 (3) ◽

pp. 5-40

Author(s):

Dong Keon Lee

Keyword(s):

Global Minimum ◽

Tax Credit ◽

Credit System ◽

Double Taxation ◽

Foreign Tax Credit

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The History of the U.S. Foreign Tax Credit and Its Implications

Seoul Tax Law Review ◽

10.16974/stlr.2020.26.3.012 ◽

2020 ◽

Vol 26 (3) ◽

pp. 489-539

Author(s):

Saejoon Ahn

Keyword(s):

Tax Credit ◽

History Of ◽

Foreign Tax Credit ◽

The U.S

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