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  |
Certiorari-Stage Documents: |
Outcome - Reverse
This case was decided on 20 May, 2013.
