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Showing 1 to 2 of 2 for “"Foreign tax credit"”.
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Reforming Foreign Tax Credit System in China with a Liberal Approach: A study of Foreign Tax Credit and Related Rules of International Taxation on Residents’ Foreign Source Income
… international trade since the 20th century, foreign tax credit was enacted as a method to coordinate resident and territorial tax jurisdictions. Two inherent principles should be embodied. Relieving international double taxation is the foremost purpose as well as principle, and defeating tax …
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A comparative analysis of the foreign tax credit system of South Africa, with specific reference to corporate taxpayers and technical service fees
… often resulted in increased instances of double taxation for South African corporate taxpayers, as a result of the fact that the majority of the jurisdictions in Africa apply a withholding tax on technical service income paid to nonresidents. The ability to claim relief for the juridical double …