PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Argument SCOTUScast
SCOTUScast 3-4-13 featuring Christina Sandefur
On February 20, 2013, the Supreme Court heard oral argument in PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue. The case considers whether, in determining the “creditability” of a foreign tax--meaning the extent to which a U.S. company paying the foreign tax can claim a corresponding credit against its U.S. taxes--courts can and should take account of the practical operation and intended effect of the foreign tax.
To discuss the case, we have Christina Sandefur, who is a staff attorney at the Goldwater Institute’s Scharf-Norton Center for Constitutional Litigation.
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