美 英 un.对国外来源收入的课税 英汉 un. 1. 对国外来源收入的课税
In 1973, the House Ways and Means Committee commenced the first re-examination since 1962 of the tax structure as it affects the foreign income of United States corporations and individuals. Perhaps significantly, it has been only the second such thorough examinationJenks, Thomas E...
1.Taxation of foreign income:the taxation of resident individuals and corporations on income arising in foreign countries 2.Taxation of nonresident:the taxation of nonresidents on income arising domestically. ●Goals of International Tax Rules
2、onalaspectsofanindividualcountrystaxlaws.Itreferstotheglobaltaxrulesthatapplytotransactionsbetweentwoormorecoutriesintheworld.Internationaltaxlawofacountryhastwobroaddimensions:Taxationofforeignincome:thetaxationofresidentindividualsandcorporationsonincomearisinginforeigncountriesTaxationofnonreside 3、nt:thetaxationofno...
In "Reconsidering the Taxation of Foreign Income," Jim Hines analyzes the consequences of taxing, as opposed to exempting, active foreign business income by comparing the expected effects on capital ownership of a "pure" worldwide income... SE Shay - 《Lsn Tax》 被引量: 0发表: 2009年 Reco...
Define Income Taxation. Income Taxation synonyms, Income Taxation pronunciation, Income Taxation translation, English dictionary definition of Income Taxation. n. A tax levied on net personal or business income. American Heritage® Dictionary of the En
A parent company’s domicile (country of residence) can elect to treat foreign taxes paid as a credit against the parent’s domestic tax liability or as a deduction from taxable income. Companies generally choose the credit, as it yields a one-for-one reduction of domestic taxes payable (...
英语高人帮下哈!tax 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 th
●Internationaltaxlawofacountryhastwobroaddimensions: 1.Taxationofforeignincome:thetaxationofresidentindividualsand corporationsonincomearisinginforeigncountries 2.Taxationofnonresident:thetaxationofnonresidentsonincomearising domestically. ●GoalsofInternationalTaxRules 1.Gettingitsfairshareofrenvenuefromcrossborder...
If a foreign national has a U.S. trade or business, he or she will be taxed as a U.S. citizen would be and the income derived from this trade or business will be taxed at marginal tax rates.FioreNickEBSCO_bspJournal of Accountancy...