Most countries use the tax credit scheme instead of the tax deduction scheme to alleviate double taxation of foreign earnings. Under the tax deduction scheme, double taxation is alleviated by treating foreign taxes paid as business cost deductible against domestic income rather than allowing them to be credited against the taxes levied by the home country (as is the case under the tax credit system).This paper examines how the two tax systems affect trade between affiliates of a multinational firm.
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Volume (Year): 6 (1999) Issue (Month): 1 (February) Pages: 93-105 Download reference. The following formats are available: HTML
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