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Journal articles on the topic 'Foreign tax credit'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 July 2024

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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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2

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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4

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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5

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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6

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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7

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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9

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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10

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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11

Newberry, Kaye J. "Foreign Tax Credit Limitations and Capital Structure Decisions." Journal of Accounting Research 36, no. 1 (1998): 157. http://dx.doi.org/10.2307/2491326.

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12

Angle, Connie, Roger M. Brown, and Michael Danilack. "US Tax Scene: IRS Revises Strategies for Combating Foreign Tax Credit Planning." Intertax 32, Issue 6/7 (2004): 346–47. http://dx.doi.org/10.54648/taxi2004057.

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Wanek, Mark, and Seth Goldstein. "US Tax Scene: Temporary Foreign Tax Credit Regulations Provide Needed ODL Guidance." Intertax 36, Issue 4 (2008): 184–86. http://dx.doi.org/10.54648/taxi2008026.

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14

Angle, Connie, and Susan Lyons. "US Tax Scene: Court Allows Direct Foreign Tax Credit for Taxes Paid by Foreign Disregarded Entity." Intertax 33, Issue 6/7 (2005): 305. http://dx.doi.org/10.54648/taxi2005054.

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15

Vermeer, Beth Y., and Brian R. Greenstein. "Unresolved Issues Regarding the U.S. Foreign Tax Credit: A Case of the United Kingdom Windfall Tax." ATA Journal of Legal Tax Research 12, no. 2 (2014): 1–15. http://dx.doi.org/10.2308/jltr-50938.

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ABSTRACT In May 2013, the U.S. Supreme Court decided PPL Corp. & Subsidiaries v. Comm'r to resolve a split between the Third and Fifth Circuit Courts of Appeals regarding whether the U.K. windfall tax constitutes a creditable tax under Internal Revenue Code (IRC) Section 901. The results of this case have policy implications reaching far beyond a one-time foreign tax credit of $488 million for the three U.S. companies affected. In the Supreme Court decision on the U.K. windfall tax, the justices affirmed the substance over form approach to the net gain criteria in the Treasury Regulations

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16

Sheikh, Muhammad Ramzan, Mehjabeen Ali, Rashid Ahmad, and Furrukh Bashir. "Does Sustainable Development Promote Foreign Direct Investment in Pakistan? An ARDL Analysis." iRASD Journal of Economics 4, no. 4 (2022): 647–57. http://dx.doi.org/10.52131/joe.2022.0404.0105.

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Foreign direct investment (FDI) has become a cornerstone for the public and private sectors, especially in developing countries as it can enhance social overhead capital and employment opportunities. This study examines the association between sustainable development and foreign direct investment in Pakistan over the period 1972-2021 by using the ARDL estimation technique. The study has used various variables i.e., foreign direct investment, sustainable development index, tax, exchange rate, credit, broad money and trade. The findings reveal that exchange rate, credit, broad money and trade ar

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17

Diggs, Amy. "The Expiration of the Ethanol Tax Credit: An Analysis of Costs and Benefits." Policy Perspectives 19 (May 1, 2012): 47. http://dx.doi.org/10.4079/pp.v19i0.10425.

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The Volumetric Ethanol Excise Tax Credit expired on December 31, 2011. This cost benefit analysis concludes that without the tax credit, the net benefits will be $168.1 billion in net present value from 2012 to 2022. The total costs will be $116.8 billion, primarily imposed upon ethanol producers and farmers. The benefits, realized through improved environmental conditions and stabilized food prices, will save society a total of $284.9 billion. Alternative considerations beyond the scope of this assessment are presented, such as the role of innovation and foreign alternative fuel imports. Thes

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18

Billings, B. Anthony, Mbodja Mougoué, and Buagu Musazi. "How Firms' Foreign Tax Credit Limitation Affects the Amount of Foreign Assets Deployed." Public Finance Review 37, no. 2 (2008): 170–97. http://dx.doi.org/10.1177/1091142108320690.

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19

Outslay, Edmund. "Discussion of Foreign Tax Credit Limitations and Preferred Stock Issuances." Journal of Accounting Research 30 (1992): 125. http://dx.doi.org/10.2307/2491197.

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20

Dahliah, Dahliah, and Julianty Sidik Tjan. "Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 334–46. http://dx.doi.org/10.57178/atestasi.v5i2.393.

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This study investigates the impact of tax holidays and tax allowance policies on the development of foreign investment in the BKPMD South Sulawesi Province from 2017 to 2020. Documentation is used for data collection techniques that involve direct observation of the object of study. Descriptive statistical analysis, classical assumption tests (normalizes test, heteroskedasticity test, multicollinearity test), and testing of the entire hypothesis via partial testing, simultaneous testing, and determination coefficient test are employed for data analysis. This study demonstrates that applying ta

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Schultz, Thomas D., and Kyle Scott. "Puerto Rico: The Evolution of America's Corporate Tax Haven." ATA Journal of Legal Tax Research 12, no. 1 (2014): 17–40. http://dx.doi.org/10.2308/jltr-50746.

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ABSTRACT We examine the taxation of corporate income earned in the Commonwealth of Puerto Rico and how the repeal of the possession tax credit available under Internal Revenue Code (IRC) §936 resulted in many U.S. companies converting former possessions corporations into controlled foreign corporations. Although Puerto Rico is a U.S. territory, the conversions highlight that corporations organized under the laws of the Commonwealth generally are foreign corporations for U.S. tax purposes. A U.S. Senate Subcommittee reports Microsoft Corporation shifted offshore the recognition of nearly one-ha

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22

Single, Louise E. "Tax Holidays and Firms' Subsidiary Location Decisions." Journal of the American Taxation Association 21, no. 2 (1999): 17–34. http://dx.doi.org/10.2308/jata.1999.21.2.17.

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This research addresses the importance of tax holidays in the subsidiary location decisions of U.S.-based multinationals. The study uses the Analytic Hierarchy Process (AHP) as a basis for the development and analysis of the importance of location and firm-specific factors in multinationals' plant location decisions. Sixty-six experienced tax executives of major U.S.-based multinationals were asked to review a case study involving a subsidiary plant location scenario and to evaluate the relative importance of all of the relevant location-specific factors using the AHP method of pairwise compar

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23

Moody, George E., and Don P. Holdren. "The Effect Of The Tax Reform Act of 1986 On U.S. Manufacturing Corporations." Journal of Applied Business Research (JABR) 2, no. 4 (2011): 72. http://dx.doi.org/10.19030/jabr.v2i4.6560.

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This paper considers the impact of the Tax Reform Act of 1986 on capital intensive industries. While the findings in this report may not be applicable to service-type businesses, it was felt that the impact on manufacturing businesses would be the most severe. The specific areas of impact considered are investment tax credits, tax on foreign earned income, the change in depreciation, and the effect of lowering tax rates on the cost of capital. The authors reviewed the tax bill after it came out of the Joint Conference Committee ready for a vote of the Congress. In addition, studies were done u

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Downes, Jimmy F., Mollie E. Mathis, and Lisa Kutcher. "Firm-Specific Currency Exposure, Repatriation, and the Market Value of Repatriation Taxes." Journal of the American Taxation Association 42, no. 2 (2019): 29–56. http://dx.doi.org/10.2308/atax-52606.

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ABSTRACT As the U.S. dollar (USD) strengthens relative to foreign currencies, the USD value of foreign subsidiary-to-parent dividends decreases, and the foreign tax credit remains anchored at a blended rate. During periods of USD strength, this asymmetry lowers the effective tax cost of repatriation at the cost of a lower after-tax dividend to the U.S. parent. This paper develops a firm-specific measure of currency exposure and provides evidence that repatriation likelihood increases during periods of firm-specific USD strength. We show that investors place a premium on repatriation costs when

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25

Białek-Jaworska, Anna, and Lyubov Klapkiv. "Does withholding tax on interest limit international profit-shifting by FDI?" Equilibrium 16, no. 1 (2021): 11–44. http://dx.doi.org/10.24136/eq.2021.001.

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Research background: Poland is a significant recipient of intercompany loans as a part of foreign direct investment (FDI) debt instruments reported in the Balance of Payments. Most of them come from the developed West European countries ? Netherlands, Luxembourg, France, Germany, and Belgium. Igan et al. (2020) confirm debt-based FDI inflows to emerging markets had a higher impact on the industries? growth in the pre-crisis period 1998?2007 than after (till 2010). Purpose of the article: We aim to identify withholding tax (WHT) impact on intercorporate loans inflow to Poland and analyse

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26

Ahn, Saejoon. "The History of the U.S. Foreign Tax Credit and Its Implications." Seoul Tax Law Review 26, no. 3 (2020): 489–539. http://dx.doi.org/10.16974/stlr.2020.26.3.012.

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27

Popovic, Dejan, and Gordana Ilić-Popov. "The (Un)Certain Future of Tax Sparing Credit in International Tax Treaty Law." Anali Pravnog fakulteta u Beogradu 70, no. 3 (2022): 647–96. http://dx.doi.org/10.51204/anali_pfbu_22301a.

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all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors’ view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country’s right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia’s residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their inc

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28

Albring, Susan M. "The Effects of the Cost of Foreign Internal Funds on the Probability That a Firm Issues Domestic Debt." Journal of the American Taxation Association 28, no. 1 (2006): 25–41. http://dx.doi.org/10.2308/jata.2006.28.1.25.

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This paper investigates whether U.S. multinational firms' use of domestic debt to fund investments depends upon their cost of foreign internal funds. The pecking order theory predicts that firms should generally prefer internal funds as a financing source over debt. Holding total internal funds constant, I investigate an exception to this general relation by examining whether firms are more likely to issue domestic debt as the tax cost of their foreign internal funds increases. Using a sample of 268 firmyears, I find that the probability of firms with non-binding foreign tax credit limitations

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29

정유석. "A Study on the International Double Taxation Adjustment by Foreign Tax Credit." Korea International Accounting Review ll, no. 61 (2015): 217–40. http://dx.doi.org/10.21073/kiar.2015..61.010.

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30

Lee, Dong Keon. "Research on the Problems of Calculation Method regarding Foreign Tax Credit Limit." Korean Business Education Review 37, no. 4 (2022): 225–51. http://dx.doi.org/10.23839/kabe.2022.37.4.225.

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31

Hsu, Vernon, and Qiaohai (Joice) Hu. "Global sourcing decisions for a multinational firm with foreign tax credit planning." IISE Transactions 52, no. 6 (2019): 688–702. http://dx.doi.org/10.1080/24725854.2019.1670370.

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32

Van Brauman, Martin M., and Clifford A. Mangano. "Resource Rent Taxation as a Basis for Petroleum Tax Policy by Foreign Governments and its Relationship to US Foreign Tax Credit Policy and Tax Law." Journal of Energy & Natural Resources Law 18, no. 1 (2000): 19–52. http://dx.doi.org/10.1080/02646811.2000.11433185.

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33

Hepfer, Bradford F., Jaron H. Wilde, and Ryan J. Wilson. "Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers." Accounting Review 95, no. 4 (2019): 219–62. http://dx.doi.org/10.2308/accr-52657.

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ABSTRACT Using the shadow insurance setting, we study the interplay between tax and nontax incentives in income shifting. Shadow insurance involves intercompany transactions designed to help firms meet regulatory capital requirements. However, prior to the Tax Cuts and Jobs Act of 2017 (TCJA), foreign-owned life insurance firms could save taxes by using shadow insurance to shift U.S. profits to tax havens. Consistent with expectations, we find that while nontax incentives appear to be the dominant factor behind firms' use of shadow insurance, tax considerations also played a role for certain f

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Indah Sari, Wahyu, Ade Novalina, and Annisa Sanny. "Optimization of Monetary Policy Transmission Through Credit Channels to Foreign Direct Investment." International Journal of Research and Review 9, no. 11 (2022): 518–30. http://dx.doi.org/10.52403/ijrr.20221168.

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This study aims to analyze the variable Amount of Money in Supply, Exchange Rate, Interest Rate, Credit, Exports and Tax on Foreign Direct Investment (FDI). This study uses secondary data or time series data for the period 2009-2020. The data analysis model used is ARDL Panel Regression. The results of the ARDL panel data analysis show that the Money Supply, Exchange Rate and Interest Rates can be the leading indicators of Foreign Direct Investment (FDI) in the Five Southeast Asian Countries of Emerging Markets in the short term seen from the short run. So that it can be concluded that a monet

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35

Contrino, Angelo. "Italian Tax Treaties and Domestic Law: Some Remarks about the Relationship Between Provisions on Foreign Tax Credit." Intertax 35, Issue 11 (2007): 647–52. http://dx.doi.org/10.54648/taxi2007071.

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36

Palma, Rui Camacho. "The Paradox of Gross Taxation at Source." Intertax 38, Issue 12 (2010): 624–42. http://dx.doi.org/10.54648/taxi2010068.

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Taxation at source on a gross basis is not just a form of double taxation but a tax obstacle to cross-border income flows in its own, and with even more detrimental consequences. Unlike double taxation, gross taxation can by itself render profitable transactions loss-making and remains unrelieved domestically. Paradoxically, and while residence countries unilaterally relieve double taxation but increasingly limit their foreign tax credit by reference to the net income, the international tax framework remains focused on double taxation. Where taxpayers most require protection is where the inter

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37

MUSAEVA, KHAIBAT MAGOMEDTAGIROVNA, FARIDA ISLAMUDINOVNA MIRZABALAEVA, ZAGIDAT IBRAGIMBEKOVNA SHAKHBANOVA, and GALIMAT ALIEVNA BAMMAEVA. "CURRENT TAXATION MECHANISM OF CREDIT INSTITUTIONS IN THE RUSSIAN FEDERATION: ASSESSMENT OF THE STATE AND WAYS OF IMPROVEMENT AT THE CURRENT STAGE." AD ALTA: 10/02 10, no. 2 (2020): 249–54. http://dx.doi.org/10.33543/1002249254.

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The main goal of the study was to identify ways to improve the taxation mechanism of credit institutions in the Russian Federation as a special group of participants in tax relations based on the analysis of the current system and the specifics of their taxation at the present stage. In the course of the research, such scientific methods of the empirical and theoretical group as analysis and synthesis, abstraction and generalization, systemic and integrated approaches were applied. The article examines the key problems and features of the mechanisms for calculating and collecting the main taxe

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38

RIPPA, Maria, and Tetiana TUCHAK. "FOREIGN EXPERIENCE IN TAX REGULATION OF SOCIO-ECONOMIC PROCESSES AND POSSIBILITIES OF ITS USE IN UKRAINE." WORLD OF FINANCE, no. 3(68) (2021): 38–53. http://dx.doi.org/10.35774/sf2021.03.038.

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Introduction. In a market economy, the taxation system, determined by tax policy, has a significant impact on the socio-economic processes in the state. In the West, the development of public finance problems has long risen to a height that is unmatched in the world. Modernizing the tax system of Ukraine without Western practice, without comprehension, perception, use of such a unique scientific potential and practical experience is indispensable. At the same time, it is necessary to take into account the real conditions, national interests, historical features of our country and the creative

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39

Wilson, Peter A. "TAXATION CONSIDERATIONS FOR AN AUSTRALIAN COMPANY CARRYING ON PETROLEUM EXPLORATION AND DEVELOPMENT IN PAPUA NEW GUINEA." APPEA Journal 27, no. 1 (1987): 35. http://dx.doi.org/10.1071/aj86004.

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The Australian Income Tax Assessment Act, 19S6 (the Act) has recently been amended by the inclusion of a full foreign tax credit system (FTCS) to replace the partial and exempt system previously existing. In view of this change, and the increase in Australian participation in Papua New Guinea (PNG), petroleum exploration re-consideration of conventional corporate structuring into PNG is warranted.In considering the form of a tax effective structuring, it will be necessary to consider matters such as the following:obtaining an appropriate mix of debt and equity with the debt provided in a form

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40

Goncharenko, L. I., and N. G. Vishnevskaya. "Tax Incentives for Innovative Development of Industrial Production on the Basis of Foreign Best Practices Analyses." Economics, taxes & law 12, no. 4 (2019): 121–31. http://dx.doi.org/10.26794/1999-849x-2019-12-4-121-131.

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The urgency of the research is determined by the necessity to assess the latest changes in the mechanism of providing profit tax relief and to confront the net effect with the orientation to innovative development of the economy. The subject of the investigation is the tax incentives mechanisms in leading and developing world economies. The purpose of the work is to suggest ways to increase the effectiveness of the tax incentive tools employed to close the economic and technological gap between Russia and the world leaders. In conditions of national economy instability determined by both globa

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POPOOLA, Olabisi, Abiola John ASALEYE, and Damilola Felix ELUYELA. "Domestic Revenue Mobilization and Agricultural Productivity: Evidence from Nigeria." Journal of Advanced Research in Law and Economics 9, no. 4 (2018): 1439. http://dx.doi.org/10.14505//jarle.v9.4(34).31.

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Foreign and domestic debts have raised questions about fiscal sustainability and implications for sustainable development. One of the major problems in the agricultural sector in developing economies is inadequate capital, despite its centrality to growth and development. This study examines the long-run relationship and the casual relationships between domestic revenue mobilization and agricultural productivity in Nigeria using Auto Regressive Distributed Lag and Granger Non-causality. Using agricultural productivity as the dependent variable, the result revealed that agricultural productivit

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Mayr, Siegfried. "Italy: Refund of Tax Credit and Equalization Tax on Dividends distributed to Foreign Shareholders Resident in Certain Treaty Countries." Intertax 23, Issue 1 (1995): 35–38. http://dx.doi.org/10.54648/taxi1995006.

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43

Dassesse, Marc. "Double Taxation of Foreign Dividends: The Damseaux Case Aiming at the Wrong Target! Criticism Should Be Directed towards France and Not Belgium." EC Tax Review 19, Issue 3 (2010): 117–22. http://dx.doi.org/10.54648/ecta2010015.

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The Damseaux judgment of 16 July 2009 (Case C-128/08) marks the unsuccessful end of the efforts deployed by Belgian taxpayers and by the European Commission (Case C-307/08, Commission v. Belgium, presumably to be dropped shortly) to have Belgium shoulder responsibility (by way of the grant of a foreign tax credit) for the French withholding tax on outbound dividends received by Belgian taxpayers. We will review these efforts hereinafter, and the factors that appear to have led to their unsuccessful outcome. We will also argue that Mr Damseaux might have been more successful in his efforts to a

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44

Zakharkina, L., and V. Novikov. "ENVIRONMENTAL TAXATION IN UKRAINE: PROSPECTS OF IMPROVEMENT BASED ON FOREIGN EXPERIENCE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2020): 121–30. http://dx.doi.org/10.21272/1817-9215.2020.4-14.

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Today, scientists are paying particular attention to the problems of low efficiency of environmental taxation due to ineffective tax policies, lack of incentives to modernize production, low tax revenues to local budgets, and further growth of environmental pollution. In this context, it is rational to study the European experience of implementing environmentally friendly tax policy, which is relevant for Ukraine. The purpose of the study is to identify the shortcomings of the domestic tax system related to the negative impact on the environment, analysis of European environmental tax instrume

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Rosembuj, Tulio. "Hybrid Entities Why Not Tax Pass-throughs as Corporations?" Intertax 40, Issue 5 (2012): 298–318. http://dx.doi.org/10.54648/taxi2012035.

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It doesn't make sense to allow certain taxpayers to choose whether they are a corporation or not. The US check-the-box rules, since 1997, have produced a boost to international tax arbitrage. The hybrid entities are the result of the discordances between different jurisdictions, qualifying them at the same time as corporation or pass-through. The misuse of hybrid entities offered a powerful tool for tax minimization on local and foreign earnings. It is not by chance that the financial sector took clear advantages through the special purpose vehicles, structured arrangements, loan and credit tr

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46

Lee, Dong Keon. "Study on the effect of digital tax and global minimum tax to the Korean foreign tax credit system - focusing on preventing international double taxation -." KOREAN SOCIETY OF TAX LAW 6, no. 3 (2021): 5–40. http://dx.doi.org/10.37733/tkjt.2021.6.3.5.

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47

Singmaster, Rob, and Lissa Redmiles. "The Impact of the Follow-up Process on the 2002 Foreign Tax Credit Study Data." CHANCE 19, no. 1 (2006): 4–9. http://dx.doi.org/10.1080/09332480.2006.10722762.

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48

Chay, J. B., and Alastair Marsden. "Market reaction to the introduction of a foreign investor tax credit regime in New Zealand." Pacific-Basin Finance Journal 4, no. 2-3 (1996): 129–52. http://dx.doi.org/10.1016/0927-538x(96)00008-x.

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49

Bubnov, Vyacheslav, Dalia Odakhovskaya, and Аrtem Pyatak. "Reflection of Borrowed Funds in Russian and Foreign Practice." Bulletin of Baikal State University 32, no. 1 (2022): 67–77. http://dx.doi.org/10.17150/2500-2759.2022.32(1).67-77.

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The rationale of the study is the fact that in the market economy there are situations when an organization in the course of its economic activity lacks its own resources. This problem is especially relevant in the field of small business. The study is concerned with the economic essence, classification and features of the reflection in the accounting and tax accounting of Russia and other countries of interest and other expenses on borrowed funds. This article discussed several approaches to defining the concept of loan and loan expenses in regulatory sources of the Russian Federation and in

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Lin, Yu. "Research on Optimization of Steel Foreign Trade Financial Transaction Based on Blockchain Technology." Mobile Information Systems 2022 (August 23, 2022): 1–15. http://dx.doi.org/10.1155/2022/5759154.

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Abstract:

For many years, China’s steel exports have been winning with low prices. As the upstream iron ore price rises, the profit margin is compressed while many problems are exposed. The author has constructed a SWOT-AHP model for the cross-border financial transaction link of steel foreign trade and analyze the main factors affecting the financial transactions of steel foreign trade by calculating the weights within the SWOT group and among the factors and ranking them. The results show that transaction credit risk, long and inefficient settlement cycle, changes in steel tax rebate policy, high cros

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