International Tax Handbook - ITHCONT6

International Tax Handbook: Contents

MECHANICS OF CREDIT RELIEF

ITH600+Foreign tax as a deduction
ITH606Credit relief: general rules
ITH607+The standard Credit Article
ITH614+Unilateral relief
ITH618+Tax charged on different person
ITH623+The source by source rule
ITH637+Attributing the tax - Section 797 ICTA 1988
ITH653+Underlying tax




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