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US Supreme Court rejects form over substance in determining creditability of foreign taxes Charles E. McLure Electrónico

Material type: Article

ArticlePublisher: 2013Subject(s): RENTAS EXTRANJERAS

In: Bulletin for International Taxation v. 67, n. 10, October 2013

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		IEF	BIT/2013/10-7 (Browse shelf)	Available		BIT/2013/10-7

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Previous	BIT/2013/10-4 Hybrid mismatch arrangements	BIT/2013/10-5 Company taxation in the European Union	BIT/2013/10-6 Dividend withholding tax : tax reclaims within the European Union and European economic area and from third countries	BIT/2013/10-7 US Supreme Court rejects form over substance in determining creditability of foreign taxes	BIT/2013/10-8 The Kodak ( 2013 ) case	BIT/2013/10-9 Taxation of financial transactions	BIT/2013/1-1 Agency permanent establishment : in the name of and the realtionship between Article 5(5) and (6)	Next

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