Foreign Tax Credits

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Practice Area: Treatises, International Brand: WG&L,Checkpoint

Foreign Tax Credits
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Foreign Tax Credits offers a series of practical discussions on the credibility of foreign taxes including 54 country-specific analyses and comprehensive coverage of the Section 904 limitation.

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This treatise examines the issues surrounding credit allowances against U.S. income tax for foreign taxes paid on overseas income and integrates discussion of all the essential elements of the foreign tax credit system.

Complete with valuable practice pointers to help you navigate this highly complex area of international taxation, Foreign Tax Credits shows you how to:

Determine the eligibility of direct and indirect credits
Allocate and apportion income and expenses
Compute the indirect foreign tax credit
Recapture foreign source losses under Section 904(f)
Apply the indirect foreign tax credit to controlled foreign corporations
Deal with such tricky issues as the impact of credits on AMT calculation
Apply U.S. foreign tax credit rules to tax treaties
And much more!

Subscription includes International Taxes Weekly, a weekly electronic newsletter providing coverage of all major international tax developments.

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