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Keywords: U.K. windfall tax
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Journal Articles
Unresolved Issues Regarding the U.S. Foreign Tax Credit: A Case of the United Kingdom Windfall Tax
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 1–15.
Published: 01 September 2014
...Beth Y. Vermeer; Brian R. Greenstein ABSTRACT In May 2013, the U.S. Supreme Court decided PPL Corp. & Subsidiaries v. Comm'r to resolve a split between the Third and Fifth Circuit Courts of Appeals regarding whether the U.K. windfall tax constitutes a creditable tax under Internal...
