No Credit for Gross Withholding Taxes on Portfolio Investments?

Authors

Deborah A. Geier, Cleveland State UniversityFollow

Document Type

Article

Publication Date

3-12-2007

Publication Title

Tax Notes

Keywords

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

Abstract

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

Repository Citation

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