Abstract

http://ssrn.com/abstract=2352150
 


 



On Fixing U.S. International Taxation


Fadi Shaheen


Rutgers, The State University of New Jersey - School of Law, Newark

August 27, 2013

Jerusalem Review of Legal Studies (Oxford University Press, 2013) Forthcoming

Abstract:     
This paper was prepared for a book symposium at Hebrew University Law School in June 2013 on Daniel N. Shaviro’s forthcoming book, Fixing U.S. International Taxation (Oxford University Press, 2014). The paper adds a few thoughts to those discussed in the book regarding the international tax neutrality analysis and certain interrelated notions concerning deferral, foreign tax credits, foreign tax deductions, and the tax rate on foreign source income.

Number of Pages in PDF File: 11

Keywords: International taxation, international tax neutrality, deferral, foreign tax credit, foreign tax deductions, tax rate, foreign source income

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Date posted: November 10, 2013 ; Last revised: November 29, 2013

Suggested Citation

Shaheen, Fadi, On Fixing U.S. International Taxation (August 27, 2013). Jerusalem Review of Legal Studies (Oxford University Press, 2013) Forthcoming. Available at SSRN: http://ssrn.com/abstract=2352150

Contact Information

Fadi Shaheen (Contact Author)
Rutgers, The State University of New Jersey - School of Law, Newark ( email )
123 Washington Street
Newark, NJ 07102
United States
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