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
Author: Charles Edward Andrew Lincoln IV
| Original language | English |
|---|---|
| Article number | 11 |
| Pages (from-to) | 251-265 |
| Number of pages | 15 |
| Journal | Touro Law Review |
| Volume | 37 |
| Issue number | 1 |
| Publication status | Published - 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