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Create foreign source income - PowerPoint PPT Presentation

Chapter 24

Chapter 24. The U.S. Taxation of Multinational Transactions. Learning 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

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Chapter 13

Chapter 13. The U.S. Taxation of Multinational Transactions. U.S. Framework for Taxing Multinational Transactions. The U.S. taxes citizens and residents on their worldwide income and nonresidents on their U.S. source income.

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Create foreign source income - PowerPoint PPT Presentation

Chapter 24

Chapter 13