No Credit for Gross Withholding Taxes on Portfolio Investments?

Deborah A Geier

No Credit for Gross Withholding Taxes on Portfolio Investments?

Deborah A Geier

Research output: Contribution to journal › Article › peer-review

Abstract

Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.

Original language	American English
Journal	Tax Notes
State	Published - Mar 12 2007

Keywords

Foreign tax credit
internal revenue code Section 901
Corporate taxation
Foreign source income

Disciplines

Tax Law

Access to Document

No Credit for Gross Withholding Taxes on Portfolio Investments Final published version, 398 KBLicense: CC BY

Cite this

@article{3bba08f4bd0b4c64869ce488015436dc,

title = "No Credit for Gross Withholding Taxes on Portfolio Investments?",

abstract = " Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.",

keywords = "Foreign tax credit, internal revenue code Section 901, Corporate taxation, Foreign source income",

author = "Geier, \{Deborah A\}",

note = "Deborah A. Geier, No Credit for Gross Withholding Taxes on Portfolio Investments? 114 Tax Notes 1167 (2007)",

year = "2007",

month = mar,

day = "12",