Foreign Tax Credit: Part 8: Allocating and Reducing Taxes
Автор: International Tax
Загружено: 2018-02-04
Просмотров: 831
How much of which foreign taxes go with which income? Allocating taxes is based on both foreign and U.S. rules. Taxes must also be reduced for three 2017 act deduction provisions. You'll learn:
Time Topic
00:00 Introduction
00:35 Determining what tax goes with what income
01:37 Allocate, then apportion if needed
02:19 Example showing difference in bare rates & results
04:22 Reducing foreign taxes: 2017 law effects
05:42 - section 965
06:50 - section 951A
08:34 - repeal of section 902
There is no quiz.
Resources:
Law: 26 USC 904 http://uscode.house.gov/view.xhtml?re...
26 USC 250 http://uscode.house.gov/view.xhtml?re...
26 USC 951A http://uscode.house.gov/view.xhtml?re...
2017 tax law https://www.congress.gov/bill/115th-c...
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