How Countrys tax system Affect Foreign Investors How can a country’s tax system affect the manner in which an operation in that country is financed by a foreign investor?
Why might the effective tax rate paid on income earned within a country be different from that country’s national corporate income tax rate?
How Countrys tax system Affect Foreign Investors and Worldwide Approach
What is a tax haven? How might a company use a tax haven to reduce income taxes?
What is the difference between the worldwide and territorial approaches to taxation?
What are the different ways in which income earned in one country becomes subject to double taxation?
What are the mechanisms used by countries to provide relief from double taxation?
Under what circumstances is it advantageous to take a deduction rather than a credit for taxes paid in a foreign country?
How are foreign branch income and foreign subsidiary income taxed differently by a company’s home country?
What is the maximum amount of foreign tax credit that a company will be allowed to take with respect to the income earned by a foreign operation?
What are excess foreign tax credits? How are they created and how can companies use them?
How does the foreign tax credit basket system used in the United States affect the excess foreign tax credits generated by a U.S.-based company?
What is a tax treaty? What is one of most important benefits provided by most tax treaties?
What is treaty shopping?
How Countrys tax system Affect Foreign Investors Income
What is a controlled foreign corporation? What is Subpart F income?
Under what circumstances will the income earned by a foreign subsidiary of a U.S. taxpayer be taxed as if it had been earned by a foreign branch?
What are the four factors that will determine the manner in which income earned by a foreign operation of a U.S. taxpayer will be taxed by the U.S. government?
What procedures are used to translate the foreign currency income of a foreign branch into U.S. dollars for U.S. tax purposes? What procedures are used to translate the foreign currency income of a foreign subsidiary?
In what way did both the domestic international sales corporation and the foreign sales corporation violate international trade agreements?
What is the benefit provided to an individual taxpayer through the foreign earned income exclusion?
How does an individual taxpayer qualify for the foreign earned income exclusion?
