This article involves a comparative analysis of tax laws providing unilateral relief that reduce or eliminate the double taxation of foreign income. Countries use two general methods to provide such relief: the exemption method and the foreign tax credit. This paper explores capital export neutrality and capital import neutrality as a method for evaluating international tax policies, and compares the double tax relief methods of seven advanced countries.
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Paper provided by ATAX, University of New South Wales in its series Taxation with number
Discussion Paper #4.