Double Tax Relief for Foreign Income : A Comparative Study of Advanced Economies

This article involves a comparative analysis of tax laws providing unilateral relief that reduce or eliminate the double taxation of foreign income. Countries use two general methods to provide such relief: the exemption method and the foreign tax credit. This paper explores capital export neutrality and capital import neutrality as a method for evaluating international tax policies, and compares the double tax relief methods of seven advanced countries

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Year of publication:	2004
Authors:	Larkins, Ernest R.
Publisher:	[S.l.] : SSRN
Subject:	Doppelbesteuerung \| Double taxation \| Industrieländer \| Industrialized countries \| Steuervergünstigung \| Tax incentive \| Großbritannien \| United Kingdom \| Vergleich \| Comparison

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Extent:	1 Online-Ressource (32 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 2001 erstellt
Other identifiers:	10.2139/ssrn.623624 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014068434