A Comparative Analysis of the Indirect Foreign Tax Credit in Latin America and in the United States – Part II

Journal
Argentina; Chile; Colombia; Mexico; United States
Bulletin for International Taxation 2017 (Volume 71), No. 2
Part II of this article continues the country-based comparison of indirect foreign tax credit systems started in Part I by considering Mexico and the United States. These systems are then compared in all five countries examined. The article next considers the relevant policy issues before ending with conclusions and recommendations.