Download this Paper Open PDF in Browser

Reform and Simplification of the U.S. Foreign Tax Credit Rules

35 Pages Posted: 3 Oct 2003 Last revised: 9 Jun 2015

Robert J. Peroni

University of Texas at Austin - School of Law

J. Clifton Fleming Jr.

Brigham Young University - J. Reuben Clark Law School

Stephen E. Shay

Harvard Law School

Date Written: September 3, 2009

Abstract

In this report the authors consider alternatives for reform and simplification of the foreign tax credit rules.

Suggested Citation

Peroni, Robert J. and Fleming, J. Clifton and Shay, Stephen E., Reform and Simplification of the U.S. Foreign Tax Credit Rules (September 3, 2009). Tax Notes, Vol. 101, No. 1, October 6, 2003. Available at SSRN: https://ssrn.com/abstract=454300

Robert Peroni (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States

J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School ( email )

430 JRCB
Brigham Young University
Provo, UT 84602
United States

Stephen Shay

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States

Paper statistics

Downloads
118
Rank
204,082
Abstract Views
1,087