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Keywords: possession tax credit
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Journal Articles
Puerto Rico: The Evolution of America's Corporate Tax Haven
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (1): 17–40.
Published: 01 March 2014
...Thomas D. Schultz; Kyle Scott ABSTRACT We examine the taxation of corporate income earned in the Commonwealth of Puerto Rico and how the repeal of the possession tax credit available under Internal Revenue Code (IRC) §936 resulted in many U.S. companies converting former possessions corporations...
