Article
No Credit for Gross Withholding Taxes on Portfolio Investments?
Tax Notes
Document Type
Article
Publication Date
3-12-2007
Keywords
- Foreign tax credit,
- internal revenue code Section 901,
- Corporate taxation,
- Foreign source income
Disciplines
Abstract
Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.
Citation Information
Deborah A. Geier, No Credit for Gross Withholding Taxes on Portfolio Investments? 114 Tax Notes 1167 (2007)