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International Tax Watch: Using the Sourcing Rules to Maximize Foreign Tax Credits-A Primer for Sellers of Inventory.

Authors :
Misey, Robert
Donetti, Neil
Source :
Taxes: The Tax Magazine. September, 2024, Vol. 102 Issue 9, p13, 9 p.
Publication Year :
2024

Abstract

I. Introduction The Internal Revenue Code taxes U.S. persons on all of their worldwide income, from whatever source derived. (1) This creates a double taxation problem with respect to a [...]

Details

Language :
English
ISSN :
00400181
Volume :
102
Issue :
9
Database :
Gale General OneFile
Journal :
Taxes: The Tax Magazine
Publication Type :
Periodical
Accession number :
edsgcl.808780629