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

Journal
Argentina; Chile; Colombia; Mexico; United States
Bulletin for International Taxation 2017 (Volume 71), No. 1
This article compares the indirect foreign tax credit systems applied in Latin America and the United States. Part I deals with Argentina, Chile and Colombia. Part II considers Mexico and the United States. It then compares these systems and examines the policy issues arising, before offering some conclusions and recommendations.