Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics
11 Pages Posted: 4 Feb 2014 Last revised: 20 Jun 2014
Date Written: February 3, 2014
Abstract
Current proposals to replace the U.S. foreign tax credit with an exemption for the income of foreign subsidiaries of U.S. companies make timely a review of the basic analytics of taxation under the two systems. This brief note reviews the key relationships, highlighting some that are not always fully appreciated in policy discussions.
Suggested Citation: Suggested Citation
Warren, Alvin C., Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics (February 3, 2014). Harvard Public Law Working Paper No. 14-18, Available at SSRN: https://ssrn.com/abstract=2390021 or http://dx.doi.org/10.2139/ssrn.2390021
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