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

Charles Edward Andrew Lincoln IV

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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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

Originele taal-2	English
Artikelnummer	11
Pagina's (van-tot)	251-265
Aantal pagina's	15
Tijdschrift	Touro Law Review
Volume	37
Nummer van het tijdschrift	1
Status	Published - 2021

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Are Digital Services Taxes Imposed by Other Countries Creditable Under IRC Section 903?Final publisher's version, 346 KBLicentie: Unspecified

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@article{3fa9e7f66e614157851dc893191ac3c5,

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

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",

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",

author = "{Lincoln IV}, {Charles Edward Andrew}",

year = "2021",

language = "English",

volume = "37",

pages = "251--265",

journal = "Touro Law Review",