Satterthwaite, Benjamin M.
FTCs and the "two-state problem" recognizing contested governments for tax purposes / by Benjamin M. Satterthwaite .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author considers the creditability of foreign taxes incurred by a taxpayer in a geographic area claimed by two governments, only one of which is recognized by the United States. This situation is complicated further by an active tax treaty, which is currently the case in Venezuela.
EMPRESAS EXTRANJERAS
IMPUESTOS
ADMINISTRACION TRIBUTARIA
VENEZUELA
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1263-1271
FTCs and the "two-state problem" recognizing contested governments for tax purposes / by Benjamin M. Satterthwaite .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author considers the creditability of foreign taxes incurred by a taxpayer in a geographic area claimed by two governments, only one of which is recognized by the United States. This situation is complicated further by an active tax treaty, which is currently the case in Venezuela.
EMPRESAS EXTRANJERAS
IMPUESTOS
ADMINISTRACION TRIBUTARIA
VENEZUELA
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1263-1271