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Advanced Search Results For "FOREIGN tax credit"

1 - 10 of 1,904 results for
 "FOREIGN tax credit"
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Final Foreign Tax Credit Regulations Released W ith Immediate Effect, Putting Creditability of Foreign Taxes at Risk.

Publication Type:Academic Journal

Source(s):Journal of Taxation of Investments. Spring2022, Vol. 39 Issue 3, p33-43. 11p.

Abstract:Under new regulations, a foreign tax credit is available only for foreign income and withholding taxes that conform closely to U.S. tax law, including with respect to the application of the arm's length principle, the allowance of deductions, and the s...

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Die gewerbesteuerliche Anrechnung ausländischer Steuern durch den Lauf der Zeit? – Kritische Überlegungen zu § 34c Abs. 1 EStG analog im Rahmen der GewSt.

Publication Type:Academic Journal

Source(s):FinanzRundschau. 2022, Vol. 104 Issue 5, p193-202. 10p.

Abstract:The article focuses on the law governing the trade tax offsetting of foreign taxes over the course of time under Section 34c (1) Einkommensteuergesetz in the context of the Gewerbesteuer. It examines to what extent the trade tax, which traditionally fa...

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Americans Behaving Badly: The White Lotus brings a new cast of characters who can't stand one another to Sicily.

Publication Type:Periodical

Source(s):New York. 8/29/2022, Vol. 55 Issue 18, p56-64. 6p.

Abstract:Even before The White Lotus premiered, White hadthe idea that it could grow to multiple installments. FALL PREVIEW 2022 Television THE WHITE LOTUS returns to HBO in October. The White Lotus has always been a show about White,in a sense. [Extracted from...

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Start with When: Navigating When (and by Whom) Foreign Income Taxes Accrue for Purposes of the U.S. Foreign Tax Credit Rules.

Publication Type:Academic Journal

Source(s):International Tax Journal. Jan/Feb2022, Vol. 48 Issue 1, p19-56. 14p.

Abstract:The article focuses on U.S. foreign tax credit (FTC) rules can produce wildly different results depending on the when and who of accruing a foreign income tax. It mentions foreign income taxes of controlled foreign corporations (CFC) and claiming an FT...

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Sample Character License Agreement for Online Streaming Use.

Publication Type:Periodical

Source(s):Licensing Journal. Apr2022, Vol. 42 Issue 4, p5-12. 8p.

Abstract:The article offers information on the character license agreements for online streaming use are similar to traditional character license agreements. It discusses that compensation provisions will always play a significant role in drafting such agreemen...

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New Regs to Counter Foreign DST Credit May Kill Other Foreign Credits.

Publication Type:Periodical

Source(s):Pennsylvania CPA Journal. Fall2022, Vol. 93 Issue 3, p20-21. 2p.

Abstract:The article provides insight on issues arising from the U.S. government's response in foreign tax credit regulations issued by the U.S. Treasury Department under Treasury Regulation Section 1.901-2 which apply to tax years beginning after December 28, ...

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How to Lose a Foreign Tax Credit--Part II: Transactions Involving CFC Stock of U.S. Shareholders.

Publication Type:Academic Journal

Source(s):International Tax Journal. Jul/Aug2021, Vol. 47 Issue 4, p41-48. 8p.

Abstract:The article focuses on several foreign taxes that are imposed on transactions involving controlled foreign corporations as there are a variety of ways a U.S. taxpayer lose a foreign tax credit as it may have expected to be available. Topics include con...

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