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...

U.S. companies entering the global arena for the first time as well as those expanding into new markets abroad face several major decisions. First, they must select a geographical region or country to use as a foreign base or entry point. Second, domestic companies must decide on the contractual...

There is a common belief that tax withholding systems have worked not only as Abstract efficient tax collection mechanisms but also as effective tax evasion controls. However, little is known about the role of withholding in tax compliance beyond the fact that withholding may reduce...