2018•SSRN Electronic JournalOpen access

Partial Repeal of Foreign Tax Credits by the Tax Cuts and Jobs Act: Resulting Behavioral Incentives, Self-Help, and New Mechanics for Some Remaining Portions of the Credit

R. Robert Rosenberg

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Key concepts: Tax credit, Repeal, Ad valorem tax, Tax reform, Business, Indirect tax, Value-added tax, State income tax

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Partial Repeal of Foreign Tax Credits by the Tax Cuts and Jobs Act: Resulting Behavioral Incentives, Self-Help, and New Mechanics for Some Remaining Portions of the Credit — Research Paper | ScholarLens