In this article, AviYonah examines the U.S. Tax Court's judgment in Toulouse that the denial of foreign tax credits against the net investment income tax imposed by the Affordable Care Act was not a violation of U.S. tax treaties with France and Italy and its implications for whether the base erosion and antiabuse tax is a treaty override.
Avi-Yonah, Reuven S. "Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse." Tax Note International 104 (2021): 41.
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