On Fixing U.S. International Taxation

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

11 Pages Posted: 10 Nov 2013 Last revised: 29 Nov 2013

Fadi Shaheen

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

Date Written: August 27, 2013

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.

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

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: https://ssrn.com/abstract=2352150

Fadi Shaheen (Contact Author)

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

NJ
United States

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