Reform and Simplification of the U.S. Foreign Tax Credit Rules
J. Clifton Fleming Jr., Robert J. Peroni & Stephen E. Shay, 𝘙𝘦𝘧𝘰𝘳𝘮 𝘢𝘯𝘥 𝘚𝘪𝘮𝘱𝘭𝘪𝘧𝘪𝘤𝘢𝘵𝘪𝘰𝘯 𝘰𝘧 𝘵𝘩𝘦 𝘜.𝘚. 𝘍𝘰𝘳𝘦𝘪𝘨𝘯 𝘛𝘢𝘹 𝘊𝘳𝘦𝘥𝘪𝘵 𝘙𝘶𝘭𝘦𝘴, 101 Tᴀx Nᴏᴛᴇs 1177 (2010).
In this report the authors consider alternatives for reform and simplification of the foreign tax credit rules.
101 Tax Notes