Foreign Tax Credit for Foreign Taxes Paid in Lieu of Income Taxes: An Evaluation of the Rationale and a Reform Proposal, TheCorporations claimed more than $21 billion in foreign tax credits in 1984. Internal Reve- nueService, US Dep't of Treas., Pub. But see Goode, Rates of Return, ...
Denies a credit for foreign taxes paid that relate to items of foreign income that are not subject to U.S. tax as a result of “covered asset acquisitions,” which include a variety of transactions in which the acquirer gets a step-up in the tax basis of the acquired foreign assets for...
FTCFor the Cause(political website) FTCForeign Tax Credit FTCFixed Term Contract FTCFederal Trade Comission FTCFedora Technical Committee FTCFast Time Constant FTCFull Time Contract(employment) FTCFive Towns College(Long Island, NY) FTCFailure to Communicate ...
foreign tax paid【经】 已付国外税金 foreign currency credit外币信贷 foreign corporation tax外国公司税 相似单词 foreigna. 1.外国的,在本国以外的;从外国来的 2.不属于本身的;无关的,不相干的 3.外来的;异质的 4.涉外的;外交的 5.非典型的;陌生的 6.异物;异体 ...
bona fide residents of Puerto Rico for the entire tax year, domestic and foreign corporations.Nonresident aliens and foreign corporations can claim the credit for foreign taxes paid or accrued on foreign income connected with a United States trade or business. A credit or deduction can be claimed...
2.credit for foreign death taxes外国遗产税的税收抵免 3.persons eligible on tax credit税收抵免的纳税人条件 4.special limitations on the foreign tax credit外国税收抵免特别限额 5.excess limitation on tax credit税收抵免的超额限制 6.promoting mergers tax credit促进企业并合税收抵免 7.credit for tax...
The foreign tax credit is a U.S. tax credit for income tax paid to other countries. The general objective is to help taxpayers avoid double taxation on foreign income. Taxpayers can deduct the foreign income tax they paid...
1tax credit 的意思!THE home country may reduce the burden of the joint taxation of foreign subsidiary income in the home country and the host country by granting a tax credit to a parent corporation for income taxes paid in the host country.这段讲的什么呀!是关于tax credit的例子还是解释呀!
Who Can Claim the Foreign Tax Credit? If you are a U.S. citizen, the U.S. taxes your worldwide income, no matter where you live. To avoid double taxation, the U.S. lets you tax credit for foreign taxes you pay or accrue. U.S. citizens and resident aliens who paid foreign income...
By using the former, the foreign tax paid can be used ... JGS Yang,AE Jeffers - 《International Journal of Business Research》 被引量: 0发表: 2007年 CORPORATE PERFORMANCE OF FOREIGN OPERATIONS of Multinational OperationsTax neutralityTax treatiesForeign tax creditTax Incentives for Foreign ...