https://reason.com/2009/05/12/on-the-foreign-tax-loophole/
On the Foreign Tax "Loophole"
May 12, 2009 - Washington Post econ columnist Robert J. Samuelson goes after some commonly held Obamaesque myths about taxing U.S. multinationals' overseas operations:...
on theforeign taxloophole
https://smartasset.com/taxes/foreign-tax-credit-limit
What Is the Limit on Taking the Foreign Tax Credit?
The Foreign Tax Credit (FTC) is a non-refundable tax credit designed to alleviate this burden of double taxation for U.S. citizens who earn income abroad.
what is theforeign taxlimittakingcredit
https://www.irs.gov/es/forms-pubs/about-form-1118
About Form 1118, Foreign Tax Credit - Corporations | Internal Revenue Service
Information about Form 1118, Foreign Tax Credit - Corporations, including recent updates, related forms and instructions on how to file. Corporations use this...
foreign tax creditabout forminternal revenue1118corporations
https://www.gov.uk/hmrc-internal-manuals/general-insurance-manual/gim12230
GIM12230 - Double taxation relief: foreign tax on investment income: accounting periods beginning...
double taxation relief
https://www.irs.gov/forms-pubs/about-form-1118
About Form 1118, Foreign Tax Credit - Corporations | Internal Revenue Service
Information about Form 1118, Foreign Tax Credit - Corporations, including recent updates, related forms and instructions on how to file. Corporations use this...
foreign tax creditabout forminternal revenue1118corporations
https://kpmg.com/us/en/taxnewsflash/news/2025/10/taiwan-guidance-capitalization-expenses-ftcs-cfc-rules.html
Taiwan: Guidance on capitalization of expenses, foreign tax credits, controlled foreign company...
Guidance issued by the National Taxation Bureau
foreign taxtaiwanguidancecapitalization
https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-7-avoiding-double-taxation-calculation-method/the-foreign-tax-credit-system-company-fifs
The foreign tax credit system - company FIFs | Australian Taxation Office
foreign tax creditaustralian taxationsystemcompanyfifs
https://www.irs.gov/ht/forms-pubs/about-form-1118
About Form 1118, Foreign Tax Credit - Corporations | Internal Revenue Service
Information about Form 1118, Foreign Tax Credit - Corporations, including recent updates, related forms and instructions on how to file. Corporations use this...
foreign tax creditabout forminternal revenue1118corporations
https://www.gov.uk/hmrc-internal-manuals/general-insurance-manual/gim12220
GIM12220 - Double taxation relief: foreign tax on investment income: accounting periods beginning...
double taxation relief
https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-tax-resident-reporting
Foreign tax resident reporting | Australian Taxation Office
If you are a foreign tax resident, Australian financial institutions will identify and report your accounts to us.
foreign taxresident reportingaustralian taxationoffice
https://www.statista.com/chart/5652/apples-foreign-tax-payments/
Chart: Apple's Foreign Tax Payments | Statista
THis chart shows how much Apple paid in income taxes outside the United States between 2003 and 2019.
foreign taxchartapplepaymentsstatista
https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-7-avoiding-double-taxation-calculation-method/changes-to-the-foreign-tax-credit-system-trust-fifs
Changes to the foreign tax credit system - trust FIFs | Australian Taxation Office
foreign tax creditto the
https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit-compliance-tips
Foreign tax credit compliance tips | Internal Revenue Service
Foreign Sourced Qualified Dividends and Gains; Interest Expense Apportioned; Charitable Contributions
foreign tax creditcompliance tipsinternal revenueservice
https://smartasset.com/taxes/foreign-tax-credit
How to Get a Foreign Tax Credit - SmartAsset
Taxpayers can get a foreign tax credit when they pay income taxes to a foreign government due to foreign income tax withholdings.
how to getforeign tax creditsmartasset
https://www.dailymaverick.co.za/article/2023-10-04-portugal-to-clamp-down-on-generous-tax-breaks-reserved-for-foreign-residents/?dm_source=blocks-grid&dm_medium=card-link&dm_campaign=inform
Portugal to clamp down on foreign tax breaks, golden visa
Oct 4, 2023 - The government, under pressure from locals due to the rising cost of living and property prices in particular, has already scrapped the golden visa option....
foreign taxportugalclampbreaksgolden
https://www.irs.gov/forms-pubs/about-schedule-k-form-1118
About Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule | Internal Revenue...
Schedule K (Form 1118) is used to reconcile a corporation's prior-year foreign tax carryover with its current year foreign tax carryover. Schedule K (Form...
schedule kforeign taxform1118
https://www.foxbusiness.com/video/1049501240001
Growing Support for Foreign Tax Holiday for U.S. Businesses | Fox Business Video
Would foreign tax holiday help create jobs?
growing supportforeign tax
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm168140
INTM168140 - Foreign tax paid on trade income: limitation on credit: 1998 legislation: Expenditure...
foreign tax
https://www.mertzinternational.com/
Local & Foreign Tax Filing for US Expats | Trusted Experts
Trusted cross-border tax and business services for expats. Simplify global tax planning with expert solutions. Start optimizing your taxes today!
foreign taxus expatslocalfilingtrusted
https://paperform.co/templates/form-15cc-declaration-for-foreign-tax-credit/
Form 15CC Template for Foreign Tax Credit Declaration India | Paperform
Professional Form 15CC template for claiming foreign tax credit in India. Includes automatic treaty relief calculation, country of residence, and income taxed...
foreign tax creditformtemplatedeclarationindia
https://www.nab.com.au/about-us/corporate-governance/collecting-your-tax-information
Collecting Foreign Tax Residency Information | CRS and FATCA - NAB
Under the Tax Administration Act, NAB can collect tax details from you and enquire about local and overseas tax obligations. Learn more.
crs and fatcaforeign taxresidency informationcollectingnab
https://www.revenue.ie/en/companies-and-charities/international-tax/joint-audits/authorisation-foreign-tax-official.aspx
Authorisation of a foreign tax official
This page describes how Revenue will grant foreign tax officials participating in the joint audit specific powers that are limited in scope and duration
of aforeign taxauthorisationofficial
https://kpmg.com/us/en/taxnewsflash/news/2025/07/kpmg-article-treaty-based-foreign-tax-credit-net-investment-income-tax.html
KPMG article: Treaty-based foreign tax credit and net investment income tax
Court decisions may allow treaty-based FTC to offset NIIT for citizens abroad.
foreign tax creditnet investmentkpmgarticletreaty
https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/evidence-of-foreign-tax-paid
Evidence of foreign tax paid | Australian Taxation Office
foreign taxaustralian taxationevidencepaidoffice
https://www.irs.gov/newsroom/international-taxpayers-foreign-tax-credit-youtube-video-text-script
International Taxpayers: Foreign Tax Credit - YouTube video text script | Internal Revenue Service
YouTube video text script on International Taxpayers-Foreign Tax Credit
foreign tax creditinternational taxpayersyoutube video
https://www.fatca.hsbc.com/
Foreign Account Tax Compliance Act (FATCA) | HSBC
HSBC will be one of the fully FATCA compliant banks in the world. Learn more about FATCA and how this will affect your personal or business account.
foreign accounttax complianceactfatcahsbc
https://www.cm-tax.net/
Tax Law Firm for Foreign Clients in Nice and the French Riviera - CM-TAX
Tax law firm in Nice and the French Riviera, specializing in French tax advisory, audits, litigation, and estate planning for international clients with...
for foreign clients
https://finance.cornell.edu/tax/foreignnationals/taxprofile
Foreign National Tax Profile | Cornell University Division of Financial Services
foreign nationalcornell universitytaxprofiledivision
https://www.irs.gov/ru/individuals/international-taxpayers/foreign-taxes-that-qualify-for-the-foreign-tax-credit
Foreign taxes that qualify for the Foreign Tax Credit | Internal Revenue Service
Outlines the four criteria that must be met for foreign taxes to qualify for the tax credit.
the tax creditqualify forinternal revenueforeigntaxes
https://taxreporting.finance.gov.bs/
The Foreign Accounts Tax Compliance
foreign accountstaxcompliance
https://www.law360.com/real-estate-authority/residential/articles/2453437/ind-bars-granting-tax-credits-to-foreign-adversary-entities
Ind. Bars Granting Tax Credits To Foreign Adversary Entities - Law360 Real Estate Authority
Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed...
https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm61070
CFM61070 - Foreign exchange: tax rules on exchange gains and losses: loan relationships and...
gains and lossesforeign exchangetax rules
https://www.theepochtimes.com/world/joint-investigation-shatters-money-laundering-tax-evasion-foreign-worker-exploitation-within-construction-industry-5413687
Joint Investigation Shatters Money Laundering, Tax Evasion, Foreign Worker Exploitation Within...
money launderingtax evasionforeign workerjointinvestigation
https://sputnikglobe.com/20150525/1022535100.html
Switzerland Discloses Names of Alleged Foreign Tax Dodgers - 25.05.2015, Sputnik International
Switzerland has begun revealing alleged foreign tax dodgers that are wanted by tax authorities in their native countries, Swiss newspaper Sonntagszeitung......
https://www.china-briefing.com/china-outbound-news/filing-corporate-income-tax-in-vietnam-a-guide-for-foreign-investors
Filing Corporate Income Tax in Vietnam: A Guide for Foreign Investors
Understand how to file corporate income tax in Vietnam, from registration to incentives, deadlines, and audit risks foreign investors face.
corporate income taxfiling
https://www.dlapiper.com/en-us/insights/publications/2023/12/section-10l-singapore-tax-treatment-of-foreign-sourced-capital-gains
Section 10L: Singapore tax treatment of foreign-sourced capital gains as from 1 Jan 2024: mind the...
Global law firm DLA Piper.
https://www.indiatimes.com/worth/investment/crypto-tax-made-indian-investors-shift-3-8-billion-from-local-to-foreign-crypto-exchanges-in-2022/articleshow/127130890.html
Crypto Tax Made Indian Investors Shift $3.8 Billion From Local To Foreign Crypto Exchanges In 2022
Budget 2022 announced the introduction of 30% tax and 1% TDS on cryptocurrencies in India. From proposing to ban it, comparing it to tulip, calling it a...
https://www.jpost.com/business-and-innovation/all-news/article-759149
How changing foreign tax legislation could impact how much you pay | The Jerusalem Post
YOUR TAXES: With the new year approaching, the government wants to take a different bite out of your apples (and income) abroad.
https://www.irs.gov/forms-pubs/about-form-706-ce
About Form 706-CE, Certification of Payment of Foreign Death Tax | Internal Revenue Service
Information about Form 706-CE, Certification of Payment of Foreign Death Tax, including recent updates, related forms and instructions on how to file. The...
https://www.dlapiper.com/en-lu/insights/publications/indirect-tax-monthly-alert-series/2024/monthly-vat-alert-april-2024/2024-tax-reform-expands-the-scope-of-foreign-business
2024 Tax Reform expands the scope of foreign business operators subject to Japanese consumption tax...
The Diet passed the bill implementing the 2024 tax reform proposals on 28 March 2024 (2024 Tax Reform).
https://www.mondaq.com/article/1436300
What You Need To Know About Foreign Buyer's Tax In Canada - General Immigration - Canada
As the oldest immigration firm in Canada, we frequently encounter questions from our clients about how their immigration status might affect their purchase of...
what you need to know about
https://www.tuko.co.ke/business-economy/501007-william-ruto-promises-review-15-digital-tax-attract-foreign-investors/
William Ruto Promises to Review 1.5% Digital Tax to Attract Foreign Investors - Tuko.co.ke
Apr 5, 2023 - President William Ruto said the review of the 1.5% digital service tax (DST)is part of the tax reforms being undertaken by his administration for transparency.
https://justthenews.com/government/newsom-requests-work-trump-75-billion-tax-credit-hollywood
Newsom wants Trump's help on $7.5B Hollywood tax credit, after president's tariff on foreign movies...
The White House has not responded to Newsom's offer yet.
https://www.law360.com/real-estate-authority/commercial/articles/1592351/canadian-owes-tax-on-rent-paid-to-foreign-owner
Canadian Owes Tax On Rent Paid To Foreign Owner - Law360 Real Estate Authority
The operator of a Canadian gymnasium owes the Canada Revenue Agency at least CA$43,650 ($32,000) in tax that it should have collected from a nonresident...
https://www.law360.com/tax-authority/articles/2341312/south-africa-rolls-out-online-foreign-royalty-tax-reporting
South Africa Rolls Out Online Foreign Royalty Tax Reporting - Law360 Tax Authority
Those needing to submit withholding tax forms for royalties paid to or for the benefit of a foreign person from a source within South Africa can now do so...
south africatax reportingrollsonline
https://www.mondaq.com/germany/corporate-tax/161186/tax-exemption-of-foreign-private-equity-funds-in-germany
Tax Exemption Of Foreign Private Equity Funds In Germany - Corporate Tax - Germany
A recent decision of the German High Tax Court ("Bundesfinanzhof", in short BFH) is causing a major uproar among the German private equity houses and is likely...
private equity fundstax exemptionin germanyforeigncorporate
https://www.hklaw.com/en/insights/publications/2023/01/2023-mexican-tax-considerations-for-mexican-and-foreign-taxpayers
2023 Mexican Tax Considerations for Mexican and Foreign Taxpayers | Insights | Holland & Knight
Beyond the Economic Package for 2023, international and regulatory tax changes in 2023 may impact Mexican taxpayers and foreign multinationals.
tax considerationsand foreign2023mexican
https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-sweden-proposed-dividend-withholding-tax-exemption-for-foreign-states.html
Sweden: Proposed dividend withholding tax exemption for foreign states
The exemption would apply to dividends from Swedish companies and funds.
dividend withholding taxswedenproposedexemptionforeign
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27270
IHTM27270 - Foreign property: property excluded from Inheritance Tax: specific savings held by...
foreign propertyinheritance taxexcluded
https://www.irs.gov/individuals/international-taxpayers/withholding-tax-on-payments-to-foreign-artists-and-athletes
Withholding tax on payments to foreign artists and athletes | Internal Revenue Service
The tax issues arising from the income accruing to foreign athletes and entertainers are complex. Some of the complex issues may be summarized.
withholding taxforeign artists
https://taxfoundation.org/blog/japanese-cfc-rules-japan-tax/
Japanese Controlled Foreign Corporation Rules | Tax Foundation
Jul 24, 2023 - New analysis of Japanese CFC tax rules. Learn more about Japen CFC rules, Japan corporate tax rules, and Japan tax rules in general!
foreign corporationjapanesecontrolledrulestax
https://ideas.repec.org/a/eee/eecrev/v50y2006i2p285-305.html
The effects of regional tax and subsidy coordination on foreign direct investment
Downloadable (with restrictions)! This paper analyses the effects of a regionally coordinated profit tax or location subsidy in a model with three active...
the effects
https://www.ey.com/en_in/technical/alerts-hub/2023/04/mumbai-tribunal-upholds-application-of-special-tax-rate-of
Mumbai Tribunal upholds application of special tax rate of 15% on foreign dividends after set off...
This gist summarizes a decision of Mumbai Tribunal wherein it was held that special tax rate of 15% to be applied on foreign dividends only after setting off...
https://www.cleertax.com/
Expert Tax and Bookkeeping for Foreign-Owned Businesses
Optimize your business growth with expert tax and bookkeeping services for foreign-owned companies. Avoid tax complications and stay compliant with Cleer Tax.
foreign ownedexperttaxbookkeepingbusinesses
https://www.irs.gov/es/individuals/international-taxpayers/foreign-taxes-that-qualify-for-the-foreign-tax-credit
Foreign taxes that qualify for the Foreign Tax Credit | Internal Revenue Service
Outlines the four criteria that must be met for foreign taxes to qualify for the tax credit.
the tax creditqualify forinternal revenueforeigntaxes
https://www.irs.gov/ko/statistics/soi-tax-stats-individual-foreign-earned-income-foreign-tax-credit
SOI tax stats - Individual foreign earned income/Foreign Tax Credit | Internal Revenue Service
International tax statistics - Individual foreign earned income/foreign tax credits
foreign earned incomeinternal revenuesoitaxstats
https://www.vitalsource.com/sg/products/the-us-foreign-investment-in-real-property-tax-act-angela-w-yu-v9789041184658
The US Foreign Investment in Real Property Tax Act | 9789041184641, 9789041184658 | VitalSource
The US Foreign Investment in Real Property Tax Act: A Practical Guide is written by Angela W. Yu and published by Kluwer Law International B.V. The Digital and...
real property taxthe usforeign investment
https://www.ibtimes.co.uk/uk-foreign-property-tax-nick-clegg-george-523156
UK Deputy PM Nick Clegg Hints at Foreign Property Owner Tax | IBTimes UK
Jul 1, 2014 - Chancellor refuses to confirm whether government plans new tax.
deputy pmnick clegg
https://www.ato.gov.au/forms-and-instructions/foreign-income-tax-offset-rules-guide-2023/when-a-foreign-income-tax-offset-applies?anchor=When_a_foreign_income_tax_offset_applies
When a foreign income tax offset applies | Australian Taxation Office
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