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Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3)
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3)
2015
Teng Aun Khoo
Clement Kai Guan Tan
Keywords:
Tax credit
Ad valorem tax
Indirect tax
Financial system
Credit history
Double taxation
Tax reform
Foreign tax credit
Value-added tax
Economic policy
Business
Pooling
Microeconomics
Monetary economics
Correction
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