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US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes |
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| Authors: | Charles E. McLure Jr. Jack Mintz George R. Zodrow |
| Affiliation: | 1. Hoover Institution, Stanford University, Stanford, CA, USA 2. School of Public Policy, University of Calgary, Alberta, Canada 3. Economics Department and Baker Institute for Public Policy, Rice University, Houston, TX, USA 4. Centre for Business Taxation, Oxford University, Oxford, England, UK |
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