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Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies

Author

Listed:
  • Ernest Larkins

    (Georgia State University)

Abstract

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.

Suggested Citation

  • Ernest Larkins, 2001. "Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies," Taxation Discussion Paper #4, ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:04
    as

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    File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo4.pdf
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