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PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue

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Case Term OT 2012
Category Other Cases
Question Presented Whether, in determining the creditability of a foreign tax, courts should employ a formalistic approach that looks solely at the form of the foreign tax statute and ignores how the tax actually operates, or should employ a substance-based approach that considers factors such as the practical operation and intended effect of the foreign tax.
Lower Court's Decision
Research for TWEN users
by Westlaw
Westlaw

Certiorari-Stage Documents:

Outcome - Reverse

This case was decided on 20 May, 2013.

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