Document Type and Release Option
Thesis (open access)
Dr. Britton McKay
This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.
Patel, Janki P., "The Abuse of Foreign Income Tax Credit" (2016). University Honors Program Theses. 271.