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

Ernest Larkins
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Ernest Larkins: Georgia State University

Taxation from ATAX, University of New South Wales

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.

Keywords: International Taxation; Double Tax Treaties; Capital Import Neutrality; Capital Export Neutrality (search for similar items in EconPapers)
Pages: 32 pages
Date: 2001-07-01
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