Are Digital Services Taxes Imposed by Other Countries Creditable Under IRC Section 903? Yes. But, What if the Opposite Is True?

Research output: Contribution to journalArticleAcademic

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Original languageEnglish
Article number11
Pages (from-to)251-265
Number of pages15
JournalTouro Law Review
Volume37
Issue number1
Publication statusPublished - 2021

Keywords

  • Tax
  • Taxation
  • Taxation-Transnational
  • Tax Law
  • International tax law
  • tax policy
  • tax credits
  • credit
  • double tax
  • digital taxation
  • digital services
  • European Union
  • United States
  • International Trade Law
  • tax development

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