On Fixing U.S. International Taxation
Rutgers, The State University of New Jersey - School of Law, Newark
August 27, 2013
Jerusalem Review of Legal Studies (Oxford University Press, 2013) Forthcoming
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
Date posted: November 10, 2013 ; Last revised: November 29, 2013