Some Thoughts on the Incidence of Foreign Taxes

12 Pages Posted: 29 Jan 2009

See all articles by Deborah A. Geier

Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

Date Written: January 27, 2009

Abstract

This 2000 article was prompted by the fact pattern and Tax Court decision in Compaq Computer v. Commissioner, 113 T.C. 363 (1999). While other commentary has focused on the application of the "economic substance" doctrine in this case, this article focuses instead on the ability to take foreign tax credits based not on economic incidence but on legal incidence and how this allows for crediting of foreign taxes economically borne by other actors in the marketplace.

Keywords: income taxation, international taxation, foreign tax credit, Compaq Computer

JEL Classification: H20, H24

Suggested Citation

Geier, Deborah A., Some Thoughts on the Incidence of Foreign Taxes (January 27, 2009). Tax Notes, Vol. 87, p. 541, 2000, Cleveland-Marshall Legal Studies Paper No. 1333851, Available at SSRN: https://ssrn.com/abstract=1333851

Deborah A. Geier (Contact Author)

Cleveland State University, Cleveland-Marshall College of Law ( email )

2121 Euclid Avenue, LB 138
Cleveland, OH 44115-2214
United States
216-687-2341 (Phone)
216-687-6881 (Fax)

HOME PAGE: http://facultyprofile.csuohio.edu/csufacultyprofile/detail.cfm?FacultyID=D_GEIER

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