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

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    Abstract

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

    Author: Charles Edward Andrew Lincoln IV
    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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