Lecture Taxation of individuals and business entities 2015 - Chapter 24: The U.S. taxation of multinational transactions
Lecture Taxation of individuals and business entities 2015 - Chapter 24: The U.S. taxation of multinational transactions
This chapter include objectives: Understand the basic U.S. framework for taxing multinational transactions and the role of the foreign tax credit limitation, apply the U.S. source rules for common items of gross income and deductions, recall the role of income tax treaties in international tax planning,...