Incentive Effects of Foreign Tax Credits on Multinational Corporations

Rosanne Altshuler and Paolo Fulghieri

National Tax Journal, 1994, vol. 47, issue 2, 349-61

Abstract: Excess credits and tax-credit carryforwards affect corporations' investment in foreign subsidiaries. This study examines import and export neutrality, excess foreign tax credits created by TRA '86, and the tax consequences of dividend remittances.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:2:p:349-61

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