DOMESTIC CORPORATIONS WITH FOREIGN SUBSIDIARIES, BEWARE - NOLS CAN RESULT IN DOUBLE TAXATION OF FOREIGN-SOURCE DIVIDENDS

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作者：

LIPTON, RM

FILLER, SG

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TAXES | 1986年 / 64卷 / 01期

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F8 [财政、金融];

学科分类号：

0202 ;

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页码：17 / 23

页数：7

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