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1-116 out of 116 article(s)
Title Author Type Date Words
Foreign income taxes deemed paid and the PTEP rules. Heroux, Mark Oct 1, 2020 1134
TEI Files Comments Regarding Proposed Regulations Addressing the Foreign Tax Credit. May 1, 2020 4238
Claiming a Foreign Tax Credit: How Exhausted Do You Really Have to Be? Missteps by taxpayers in this area can be costly and result in avoidable double taxation. Morris, Robert C. Cover story Sep 1, 2019 4386
TEI Comments on Proposed Foreign Tax Credit Regulations. May 1, 2019 2709
IS THE TAX CUTS AND JOBS ACT GILTI OF ANTI-SIMPLIFICATION? Davis, Christine A. Mar 22, 2019 34157
Varian Medical Systems and Forte International Tax Tackle GILTI/FDII and Foreign Tax Credits. Gasbarra, Mark; Pollard, Brian Mar 1, 2019 991
GILTI, FDII, and FTC Guidance and International Tax Planning: How to decipher this complex stew, replete with interesting ingredients. Varma, Amanda Mar 1, 2019 4288
Taxpayer's change to foreign tax deduction is ruled untimely: Extended limitation period of 10 years for refund claims applies only to foreign tax credit, Second Circuit affirms. Reichert, Charles J. Jan 1, 2019 724
FROM SWITZERLAND WITH LOVE: SURREY'S PAPERS AND THE ORIGINAL INTENT(S) OF SUBPART-F. Fishbien, Nir Sep 22, 2018 26243
PARTIAL REPEAL OF FOREIGN TAX CREDITS BY THE TAX CUTS AND JOBS ACT: RESULTING BEHAVIORAL INCENTIVES, SELF-HELP, AND NEW MECHANICS FOR SOME REMAINING PORTIONS OF THE CREDIT. Rosenberg, Rebecca Sep 22, 2018 40669
Analysis of and reflections on recent cases and rulings. Beavers, James A. Mar 1, 2018 3643
Adjustments of foreign capital gains and losses for the foreign tax credit. Schulman, Allen Jul 1, 2017 3520
IRS plans regs. on sec. 909 foreign tax credit splitter arrangements. Hailey, Sean; Leyva, Natan Jan 1, 2017 1360
Foreign oil and gas tax credits subject to separate credit limitations. Costa, Karen Leone Apr 1, 2016 2136
If you can't beat them, join them: the U.S. solution to the issue of corporate inversions. DeAngelis, Scott Nov 1, 2015 13489
BMC software: a hidden holding on the weight afforded to published guidance. Lardinois, Ryan; Heroux, Mark Oct 1, 2015 1328
Foreign tax credit: when is it too late to change your mind? Ward, Travis S. Sep 1, 2015 1881
Sec. 962 to the rescue. Polantz, Raymond M. Aug 1, 2015 2197
Filing protective claims following redetermination of foreign tax liability. Curran, Kevin Jul 1, 2014 936
Tax law - U.K. windfall tax constitutes U.S. income tax under I.R.C. 901(b)(1) - PPL Corp. v. Commissioner. Holland, David T. Jun 1, 2014 4583
Final regs. determine amount of tax paid for purposes of the foreign tax credit. Raglan, Hubert; O'Connor, Margaret; Stevens, Matthew; Housman, Christopher J. Jan 1, 2014 288
The creditability of foreign taxes: form vs. substance. Wilkinson, Brett R.; Wilkinson, Katherine Jan 1, 2014 4436
Regs. curb artificially generated foreign tax credits. Schreiber, Sally P. Nov 1, 2013 275
Is the offshore tax vacation over: politicians and business remain far apart on how to overhaul the U.S. corporate tax system in order to redomesticate billions on offshore assets. But the subject is no longer thought to be out of the question. Westfall, Christopher Oct 1, 2013 1852
Local country tax incentives and the foreign tax credit. Ward, Travis S. Sep 1, 2013 2189
When is a foreign tax creditable under sec. 901? Jan 1, 2013 816
Guidance on foreign tax credit splitter transactions. Jones, Donald Sep 1, 2012 2121
State taxation of trusts: credit for taxes paid to other states. Bergmann, Gregory A.; Johnson, Eric L. Sep 1, 2012 3851
FTC "splitter" rules issued. Bonner, Paul May 1, 2012 700
Foreign limitations on tax loss carryovers may affect US. foreign tax credits. Anderson, Kevin D. May 1, 2012 845
Regs, on foreign tax credit splitter arrangements. Nevius, Alistair M. Apr 1, 2012 694
U.S. sandwich structures in the international inbound context. Nevius, Alistair M. Mar 1, 2012 1831
REGS shut down artificially generated FTCs. Oct 1, 2011 679
TEI comments on proposed Canadian legislation. May 1, 2011 5593
Emerging issues for non-U.S. shareholders in corporate inversions. Jones, Don; Park, Robin; Douglas, Roger May 1, 2011 1431
The Education, Jobs, and Medicaid Assistance Act of 2010. Weber, Neal A. Apr 1, 2011 2302
Form 5471 Penalties. Weber, Neal A. Apr 1, 2011 374
TEI comments on proposed Canadian legislation. Mar 22, 2011 5593
A tisket, a tasket: basketing and corporate tax shelters. Lederman, Leandra Mar 1, 2011 24355
International tax law as a Ponzi scheme. Morgan, Ed Jan 1, 2011 21546
Congress votes to limit use of foreign tax credits. Nevius, Alistair M. Oct 1, 2010 332
Uncovering the covered asset acquisition rules. Kaplan, Joshua S.; Farrell, Jeffrey W.; Shein, Caren S. Sep 1, 2010 10748
Profile of multinational businesses with inbound investments. Godfrey, Howard; Wiggins, Casper Mar 1, 2010 6051
Repatriation strategies in a changing tax environment. Lysenko, Jonathan Jan 1, 2010 425
Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011
U.S. tax effects of a foreign jurisdiction audit. Thompson, Bradley C.; Curran, Kevin M. Jul 1, 2009 646
Expatriation and the new mark-to-market rules. Fava, Karl L. Jul 1, 2009 5724
Automatic penalties for late forms 5471 and related forms. Sherr, Eileen Reichenberg Nov 1, 2008 409
New Temp. Regs. under Sec. 905(c). Dash, Roopesh; Gupta, Sima; Landreneau, Frank Nov 1, 2008 2427
Selected provisions of the Fifth Protocol to the U.S.-Canada Income Tax Treaty. Carsalade, Rafael Nov 1, 2008 1635
Tax credits become Blighty's secret weapon: imported production crews shooting in England can earn back upward of 20% of budget in rebates. Dawtrey, Adam Brief article Oct 20, 2008 332
How to jump through the hoops: perseverance and patience are their own rewards when financing U.K. films. Dawtrey, Adam Oct 20, 2008 709
IRS issues final "Killer B" regs. Nevius, Alistair M. Aug 1, 2008 353
Adapting to the United Kingdom's new remittance basis rules. Whittall, Robert E. Aug 1, 2008 2407
Foreign tax credits: reducing eight categories to two. Jones, Don May 1, 2008 1236
Risk, return, and objective economic substance. Luke, Charlene D. Mar 22, 2008 20736
Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. Rubinger, Jeffrey L. Oct 1, 2007 5278
D.C. Circuit finds that Central Bank of Brazil is "a person" other than Brazilian state for tax purposes where Bank "stood in" for ultimate beneficiaries of loan made by U.S. Company, thus removing need to apply Act of State doctrine. Aug 1, 2007 1163
IRS targets foreign tax credit generators. Pulliam, Darlene Jun 1, 2007 249
Compaq redux: implicit taxes and the question of pre-tax profit. Knoll, Michael S. Mar 22, 2007 15937
Tax gap, legislative and regulatory initiatives focus of TEI's 57th Midyear Conference: new Ways & Means Chair, IRS Deputy Commissioner, and Treasury & OECD Officials Speak, FIN 48 commands attention. Mar 1, 2007 1078
Proposed "technical taxpayer" regulations shut down guardian and reverse hybrid structures. Rubinger, Jeffrey L. Feb 1, 2007 4374
Sourcing the "unsourceable": the cost sharing regulations and the sourcing of affiliated intangible-related transactions. Benshalom, Ilan Jan 1, 2007 31044
Limits on refunds for NOL carrybacks. Curran, Kevin Jul 1, 2006 932
International provisions of TIPRA. Mattson, Andrew M. Jul 1, 2006 1246
How reduced rates for capital gains and qualified dividends affect the FTC. Sigler, John N. Jul 1, 2006 4032
Availability of the foreign earned income exclusion, FTCs and combat pay exclusion for U.S. government contractors. Ballard, Christine Apr 1, 2006 980
Check-the-box: not always the right answer for certain foreign corporations. Patelski, Robert Apr 1, 2006 959
Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(1)(1). Calianno, Joseph M. Feb 1, 2006 2052
Notice 2005-64 completes the IRS's Section 965 trilogy. Stoffregen, Philip A. Sep 1, 2005 9738
Marks & Spencer: EU claims for cross-border loss relief. Hare, Jonathan Jul 1, 2005 3184
International provisions of the Jobs Creation Act. Biggart, Timothy B.; Harden, J. William; Livingstone, Jane R. May 1, 2005 1241
Forms of overseas operations. Shum, Michael G. Apr 1, 2005 5524
New regulations curtail abuse of foreign tax credit by partnerships. Mannino, Laura Lee; Lai, Richard Mar 22, 2005 3272
Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas. Shum, Michael G. Mar 1, 2005 3983
FTC baskets reduced to two. Zink, Bill Feb 1, 2005 800
Interest expense allocation and apportionment options for FTC calculations. Zink, Bill Feb 1, 2005 766
New repatriation dividend deduction. Gottschalk, Stefan Feb 1, 2005 1134
Supercharged FTCs. Gottschalk, Stefan Feb 1, 2005 842
Bringing it home: summary and analysis of the repatriation provision of the American Jobs Creation Act. Satkoski, Elizabeth Jan 1, 2005 12770
Allocating foreign taxes: IRS rules that partnerships must allocate foreign taxes in proportion to foreign income. Graham, Michael Sep 1, 2004 769
A guide to foreign corporation. Soltis, Sandra May 1, 2004 3656
Potential opportunity to increase FTC use. Smith, Annette B. Jul 1, 2002 447
Extraterritorial exclusion and the FTC. Packard, Pamela May 1, 2002 485
CFC buyer's sec. 338 election deprives seller of FTCs. Zarzar, Robert Jul 1, 2001 1410
Effect of NOL carryovers on FTC. Crocco, Peter Jul 1, 2000 537
Sec. 904 - base difference vs. timing difference for foreign taxes. Fischl, Alan Jul 1, 2000 784
FTC denied in Compaq due to lack of business purpose. O'Connor, Peg Jan 1, 2000 858
International implications of check-the-box regulations. Barrett, James H.; Ewing, William P. May 1, 1998 5079
IRS targets multinationals. Sheard, Tony J. May 1, 1998 2466
Simplification proposal could ease complexities of AMT for some businesses. Lyon, Andrew B. Jul 1, 1997 948
Entering foreign markets - one step at a time. Benson, David M. Oct 1, 1996 2876
MNCs should start addressing sec. 404A issues. Windsor, Josh G. Jul 1, 1996 831
Canadian company formed by U.S. S corporation will be considered a partnership. Zink, Bill Feb 1, 1996 642
TEI endorses H.R. 1690, the International Tax Simplification and Reform Act of 1995. Sep 1, 1995 3029
Determining foreign income tax credit. Weiss, Jeffrey Brief Article Aug 1, 1995 301
U.K. taxation: a quiet revolution. Dent, Christopher H. Jul 1, 1995 1205
Proposed section 902 regulations. Jul 1, 1995 4164
Implementation issues for the Mexican nonresident income tax. Romine, Marshall Apr 1, 1995 1277
Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim Jul 1, 1994 788
Response of Canadian Department of Finance to questions posed at TEI liaison meeting on income tax issues. Jul 1, 1994 2029
The latest round on FTCs and net loans. Alexander, John Jun 1, 1994 1327
Unraveling the mysteries of Sec. 304 in international tax planning. Jacobsohn, R. Bruce Mar 1, 1994 5551
Miscellaneous international legislative proposals. Jul 1, 1993 951
Clinton's tax plan: royalty and R&E provisions for multinationals. May 1, 1993 493
FTC denied if competent authority not used in transfer pricing cases. Reavey, Edwin Apr 1, 1993 1675
U.S.-Dutch agreement impedes treaty shopping. Mar 1, 1993 451
Competent authority and FTCs. Berk, Nancy L. Feb 1, 1993 974
U.S.-Russia treaty. Brief Article Oct 1, 1992 439
Final regulations: CFC netting rule. Brief Article Jul 1, 1992 421
FTC for individuals: treatment of 3% phaseout of itemized deductions. Dagg, Trevor Brief Article Jul 1, 1992 400
Allocating charitable contributions in computing FTC. Fox, Stephen C. Brief Article May 1, 1992 418
U.S. taxation of U.K. dividends. Hornsby, Brian Brief Article Apr 1, 1992 375
Tax effects of the repeal of sanctions against South Africa. Watson, F. Douglas Nov 1, 1991 223
Translation date for indirect foreign income taxes. Bernard, Michael J. Sep 1, 1990 586
Comments on miscellaneous revenue issues considered at February 21-22, 1990, hearings, March 9, 1990. Burk, William M. Mar 1, 1990 2425

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