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Relevant bibliographies by topics / Foreign tax credit

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Academic literature on the topic 'Foreign tax credit'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 July 2024

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Journal articles on the topic "Foreign tax credit"

1

HWANG, Nam-Seok. "On Foreign Tax Credit." Ewha Law Journal 22, no. 4 (2018): 131–53. http://dx.doi.org/10.32632/elj.2018.22.4.131.

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Czajkowski, Joseph J. "US foreign tax credit." Intertax 17, Issue 6 (1989): 224–35. http://dx.doi.org/10.54648/taxi1989048.

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Burge, Marianne. "Foreign tax credit planning." Intertax 16, Issue 2 (1988): 49–58. http://dx.doi.org/10.54648/taxi1988011.

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Yang, James G. S., Wing W. Poon, and Leonard J. Lauricella. "Defects in foreign tax credit rules." International Journal of Accounting and Finance 6, no. 1 (2016): 24. http://dx.doi.org/10.1504/ijaf.2016.076556.

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Tetiana Yarotska and Svitlana Fedchuk. "FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION." International Journal of Innovative Technologies in Economy, no. 8(20) (November 30, 2018): 23–25. http://dx.doi.org/10.31435/rsglobal_ijite/30112018/6210.

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   The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document prescribed by Ukrainian legislation. In practice, the obtaining of the proper document from foreign tax authorities may be impossible for taxpayers, bringing the double taxation of personal income. Thus, the options of improvement of tax credit mechanism and unification of offici

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Scharf, Kimberley A. "International capital tax evasion and the foreign tax credit puzzle." Canadian Journal of Economics/Revue Canadienne d`Economique 34, no. 2 (2001): 465–80. http://dx.doi.org/10.1111/0008-4085.00084.

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Rhein, Jonathan. "Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1171–76. http://dx.doi.org/10.32721/ctj.2023.71.4.ustd.

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The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countrie

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Rizal Putri, Vidiyanna, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis, and Mohammad Ravi Aditama Putra. "Management Incentives and Foreign Ownership Effect on Tax Avoidance with the Presence of Credit Risk." Asia-Pacific Management Accounting Journal 18, no. 2 (2023): 311–37. http://dx.doi.org/10.24191/apmaj.v18i2-12.

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Avoiding taxes, combined with government underfunding, calls into question the fairness of the tax system. While tax planning is considered legal, tax avoidance is considered illegal. Legitimate tax avoidance may involve the use of financial tools and other arrangements to obtain a tax outcome that the government did not anticipate or plan. Taxation contributes significantly to national income, so it is critical to examine the impact of management incentives and foreign ownership on tax avoidance in Indonesian conventional banks listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020. T

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Diumina, Veronika E. "INCREMENTAL TAX CREDIT FOR R&D (LEGISLATIVE PROPOSALS)." RUDN Journal of Law 23, no. 3 (2019): 429–47. http://dx.doi.org/10.22363/2313-2337-2019-23-3-429-447.

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In conditions of limited resources, the government is looking for the most effective way of supporting and innovative development of priority sectors of the economy. Despite the fact that the question of the correlation between direct and indirect methods of stimulating investment and innovation activity remains open, more and more economically developed countries make a choice in favor of tax incentives and preferences. The need of finding the effective mechanisms of stimulating R&D in order to develop knowledge-intensive industries, creation of favorable conditions for innovation activit

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Collins, Julie H., and Douglas A. Shackelford. "Foreign Tax Credit Limitations and Preferred Stock Issuances." Journal of Accounting Research 30 (1992): 103. http://dx.doi.org/10.2307/2491196.

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Dissertations / Theses on the topic "Foreign tax credit"

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Begley, Leonard J. "U.S. commercial banks' tax positions and their impact on South American lending." New York : Garland Pub, 1989. http://catalog.hathitrust.org/api/volumes/oclc/20013202.html.

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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.<br>En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante s

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3

De, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.

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South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively

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Yang, Sih-min, and 楊斯閔. "The Dynamic Impacts of Stamp Tax, Domestic Credit and Exchange Rate Policies on Stock Prices and Foreign Reserves." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/34420992648956319236.

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Books on the topic "Foreign tax credit"

1

Carr, John L. The indirect foreign tax credit. Tax Management, 1997.

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2

United States. Internal Revenue Service. Foreign tax credit for individuals. Dept. of the Treasury, Internal Revenue Service, 1989.

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Andersen, Richard E. Foreign tax credits. Warren, Gorham & Lamont, 1996.

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DuPuy, Carolyn M. The creditability of foreign taxes: General issues. Tax Management Inc., 2005.

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5

Joyce, Thomas B. The foreign tax credit limitation: Section 904. Tax Management, 1993.

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Scharf, Kimberley Ann. International capital tax evasion and the foreign tax credit puzzle. Warwick University, Department of Economics, 1995.

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7

Scharf, Kimberley Ann. International capital tax evasion and the foreign tax credit puzzle. University of Warwick Department of Economics, 1995.

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Service, United States Internal Revenue. Foreign tax credit for U.S. citizens and resident aliens: For use in preparing 1985 returns. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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United States. Internal Revenue Service. Foreign tax credit for U.S. citizens and resident aliens: For use in preparing 1987 returns. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1987.

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United States. Internal Revenue Service. Foreign tax credit for U.S. citizens and resident aliens: For use in preparing 1985 returns. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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Book chapters on the topic "Foreign tax credit"

1

Lessambo, Felix I. "The US Foreign Tax Credit Regime." In International Aspects of the US Taxation System. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-94935-9_13.

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Ricketts, Robert. "Foreign Tax Credits." In The International Taxation System. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_8.

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Maisto, G., and C. (Cesare) Silvani. "Italy: Treaty Requires Foreign Tax Credit against Flat Tax." In General titles. IBFD, 2024. http://dx.doi.org/10.59403/2jtx2x8028.

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Kofler, G. "Chapter 21: Credit Where Credit Is Due: Partial Exemptions as Implicit Foreign Tax Credit Limitations?" In General titles. IBFD, 2021. http://dx.doi.org/10.59403/k6dp6c021.

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Van de Vijver, A. "Chapter 26: Belgium: Belgian Foreign Tax Credit in Tax Schemes with Italian Bonds." In TTCL Series. IBFD, 2021. http://dx.doi.org/10.59403/2787p3b026.

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Krauss, Melvyn. "No Cheers for Foreign Aid." In How Nations Grow Rich. Oxford University PressNew York, NY, 1997. http://dx.doi.org/10.1093/oso/9780195112375.003.0005.

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Abstract Income transfer is the sine qua non of the modem welfare state. To secure for itself a preeminent role in the distribution of the nation’s production of goods and services, the government uses its substantial tax, spending, subsidization, and administrative powers to take from Citizen A to give to Citizen B. Not that the welfare state is the “Robin Hood” state, though that is what its proponents would like us to believe. For at the same time that government takes from Citi zen A to give to B, it also takes from Citizen B to give to A. Each citizen, in other words, has debits and credits in its account with government, and whether one comes out with a net credit or debit balance in the end depends on a host of factors and not simply how much money one earns in private life.

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Blessing, P. H. "Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties." In General titles. IBFD, 2022. http://dx.doi.org/10.59403/erw1wa011.

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Rust, A. "Chapter 30: Germany: Credit for Foreign Taxes in the Case of an Option." In Tax Treaty Case Law around the Globe 2022. IBFD, 2023. http://dx.doi.org/10.59403/2ybbeq9030.

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Gustafson, C. H. "Chapter 7 Anatomy of a Case: The US Supreme Court and the Foreign Tax Credit." In Practical Problems in European and International Tax Law. IBFD, 2016. http://dx.doi.org/10.59403/1akg8ge007.

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Klingler-Vidra, Robyn. "Singapore." In The Venture Capital State. Cornell University Press, 2018. http://dx.doi.org/10.7591/cornell/9781501723377.003.0006.

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Chapter Six investigates the sources of Singapore’s interventionist, internationally-focused, funding-centric VC policy formula. Singaporean policymakers’ norms favor policies that offer financing and that attract international investors, which led them to adapt what they learned by seeking out further templates that fit their interventionist approach, including their adaptation of the Israeli Yozma Fund into a US$ 1 billion fund of VC fund. Hungry to implement other means of enticing blue chip VC investors to Singapore, VC policymakers improvised additional VC policy incentives beyond what they learned in their studies of Silicon Valley and Israel. They launched tax exemption schemes, a tax credit for investors’ losses in start-up investments and the Global Investor Program whereby foreign VC investors can obtain Singaporean permanent residency.

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Reports on the topic "Foreign tax credit"

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Shehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.009.

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This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering network effects. In addition, it analyses the impact of a residence country’s tax relief method on the source country’s tax policy. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor’s conditions in terms of tax burden by changing the unilateral tax relief method, increases FDI to the developing country. T

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Fabiani, Andrea, Martha López, José-Luis Peydró, Paul E. Soto, and Margaret Guerrero. Capital Controls, Domestic Macroprudential Policy and the Bank Lending Channel of Monetary Policy. Banco de la República, 2021. http://dx.doi.org/10.32468/be.1162.

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We study how capital controls and domestic macroprudential policy tame credit supply booms, respectively targeting foreign and domestic bank debt. For identification, we exploit the simultaneous introduction of capital controls on foreign exchange (FX) debt inflows and an increase of reserve requirements on domestic bank deposits in Colombia during a strong credit boom, as well as credit registry and bank balance sheet data. Our results suggest that first, an increase in the local monetary policy rate, raising the interest rate spread with the United States, allows more FX-indebted banks to ca

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Fabiani, Andrea, Martha López, José-Luis Peydró, and Paul E. Soto. Capital Controls, Corporate Debt and Real Effects: Evidence from Boom and Crisis Times. Banco de la República, 2023. http://dx.doi.org/10.32468/be.1244.

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We show that capital controls (CC), by slowing-down firm debt-growth in the boom, improve firm performance during crises. Exploiting a tax on foreign-currency (FX) debt inflows in Colombia before the Global Financial Crisis (GFC) and multiple firm-level and loan-level administrative datasets, we find that CC reduce FX-debt inflows. Firms with weaker local banking relationships cannot fully substitute FX-debt with domestic-debt, thereby reducing firm-level total debt and imports during the boom. However, by preemptively reducing firm-level debt, CC boost exports and employment during the subseq

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Ocampo-Gaviria, José Antonio, Roberto Steiner Sampedro, Mauricio Villamizar Villegas, et al. Report of the Board of Directors to the Congress of Colombia - March 2023. Banco de la República de Colombia, 2023. http://dx.doi.org/10.32468/inf-jun-dir-con-rep-eng.03-2023.

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Banco de la República is celebrating its 100th anniversary in 2023. This is a very significant anniversary and one that provides an opportunity to highlight the contribution the Bank has made to the country’s development. Its track record as guarantor of monetary stability has established it as the one independent state institution that generates the greatest confidence among Colombians due to its transparency, management capabilities, and effective compliance with the central banking and cultural responsibilities entrusted to it by the Constitution and the Law. On a date as important as this,

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