This paper critically evaluates the Foreign Tax Credit system operating in Australia. In doing so it considers the systems operating inthe United Kingdom and the United Sates. The foreign tax credit system necessarily affects many areas of taxation, so this article considers the system in a wide context with some emphasis on the dividend imputaion system, indirect credits and the controlled foreign entity provision.
"A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/3