Allison Christians on Reversal of Fortune: Did PPL Corporation Get a Foreign Tax Credit from the Wrong Government? (PDF)
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This Emerging Issue Analysis discusses the case, PPL Corp. v. Commissioner, 133 US 1897 (2013), which deals with the U.S. foreign tax credit.
Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law. She received her J.D. from the Columbia University School of Law in 1999 and her LL.M. in Taxation from the New York University School of Law in 2003. She practiced tax law at Wachtell, Lipton, Rosen & Katz and at Debevoise & Plimpton in New York. Special thanks to Montano Cabezas for excellence in research assistance with this article.
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