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This article compares how major exporting countries relieve double taxation on cross-border services, indicating challenges in credit relief calculations.
This article compares how 12 major exporting countries relieve double taxation on remotely delivered cross-border services. It finds that such income is generally not treated as foreign-source, limiting unilateral foreign tax credit relief. Where credits apply, differing calculation rules create unequal outcomes across exporters, especially for low-margin or loss-making providers.
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Heitmüller et al. (2026) studied this question.
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