The effect of the Tax Reform Act of 1986 on the capital structure of foreign subsidiaries.
The Tax Reform Act of 1986 made significant changes to the foreign tax laws. The rule changes make it easier for U.S. multinationals to be in an excess foreign tax credit position and alter the way they allocate interest expense between domestic and foreign source income. As a result, there are ince...
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| Language: | en |
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The University of Arizona.
1995
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| Online Access: | http://hdl.handle.net/10150/187244 |