Taxation-Federal Commons^™

Do Chinese Income Taxes Qualify For The U.S. Foreign Tax Credit, Richard Pomp, Timothy A. Gelatt

Faculty Articles and Papers

The desirability of doing business in any foreign country may turn on the ability to avoid double taxation. This issue is a serious concern for foreign countries. For example, in China authorities have expressed a willingness to pursue a treaty specifically removing the problem of double taxation regarding a proposed petroleum or mineral exploitation tax. However, without such a treaty, U.S. taxpayers will be left with an important question: Will the Chinese income taxes be creditable against their U.S. income taxes?

A U.S. foreign tax credit is generally allowed for foreign income taxes paid or accrued, or for foreign income …

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

Introduction à la Fiscalité Internationale Américaine, translated by Arthur Young and Company, 1982.

Subpart F À La Française [French Attitude To Tax Havens], Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.

Germany: Developments Concerning 'Thin Capitalization', Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.

Belgium: Entity Classification, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.