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9 Results
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014
The ISS orbits the Earth
U.S.-Russia Space Policy
As we look to the future of space travel, we should heed the lessons we are learning on the International Space Station, be realistic about space exploration beyond Earth orbit, build on the foundation of the station and our partnerships, and do human exploration from the onset together.
George W.S. Abbey September 13, 2013