The tax treatment of foreign-source income of U.S. oil companies is under a multi-faceted attack which arises largely from a number of serious misconceptions.
"Implications of Current House of Representatives Action to Amend the Foreign Tax Credit as Applied to Foreign Source Petroleum Income,"
Syracuse Journal of International Law and Commerce: Vol. 2
, Article 5.
Available at: https://surface.syr.edu/jilc/vol2/iss2/5