Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

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.