The evolving technical taxpayer and voluntary payment rules

For years, the debate in the foreign tax credit area was usually over whether a foreign tax was an income tax. On the other hand, recent changes relating to the technical taxpayer rule and the voluntary payment rule have exposed taxpayers to new challenges. This article presents a summary of the Cod...

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Veröffentlicht in:	International Tax Journal 2008-09, Vol.34 (5), p.5
1. Verfasser:	Riedy, James A
Format:	Artikel
Sprache:	eng
Schlagworte:	Audits Competent authority Foreign tax credit Foreign tax credits Income taxes Internal Revenue Code Laws, regulations and rules Liability Payments Settlements & damages Tax assessments Tax regulations Taxpayers
Online-Zugang:	Volltext
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