schliessen

Filtern

 

Bibliotheken

Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"

As noted by this author in a commentary that provided an overview on the international aspects of the new 3.5% "Additional Medicare Tax" on "net investment income" (NII) of certain individuals, the law does not provide that the tax may be reduced by a foreign tax credit (FTC) for the US dollar value... Full description

Journal Title: Tax Management International Journal 2013-04-12, Vol.42 (4), p.232
Main Author: Thomas S Bissell
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Washington: Bloomberg BNA
ID: ISSN: 0090-4600
Zum Text:
SendSend as email Add to Book BagAdd to Book Bag
Staff View
recordid: cdi_proquest_reports_1345907061
title: Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
format: Article
creator:
  • Thomas S Bissell
subjects:
  • Foreign tax credits
  • Income taxes
  • Investment income
  • Medicare
  • Personal income
  • Social security taxes
  • Tax legislation
  • Tax rates
  • Tax treaties
  • Withholding taxes
ispartof: Tax Management International Journal, 2013-04-12, Vol.42 (4), p.232
description: As noted by this author in a commentary that provided an overview on the international aspects of the new 3.5% "Additional Medicare Tax" on "net investment income" (NII) of certain individuals, the law does not provide that the tax may be reduced by a foreign tax credit (FTC) for the US dollar value of the foreign income taxes that are imposed on NII. This commentary explores the possibility that an FTC might be claimed against the §1411 tax under the provisions of an income tax treaty. Three principal factual situations in which the issue as to the availability of an FTC might arise are presented.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 0090-4600
fulltext: fulltext
issn:
  • 0090-4600
  • 1544-0761
url: Link


@attributes
NO1
SEARCH_ENGINEprimo_central_multiple_fe
SEARCH_ENGINE_TYPEPrimo Central Search Engine
RANK1.6539154
LOCALfalse
PrimoNMBib
record
control
sourceidproquest
recordidTN_cdi_proquest_reports_1345907061
sourceformatXML
sourcesystemPC
sourcerecordid2953915301
originalsourceidFETCH-proquest_reports_13459070613
addsrcrecordideNqNzEsKwjAUheEgCtbHHi6dF25oktqhFEsd6KiOS7BXrZSmJhHdkftwZVZwAY7O5Dv_iAVcChFhoviYBYgpRkIhTtnMuSsiV1KuAlbkxlJz7qDUT8gs1Y2HrXN3cnDoarLgLwR7esD7xQXnEK7rgTSm0y3sBn3Ulr7fcMEmJ906Wv52zsJ8U2ZF1FtzG3K-stQb613FYyFTTFDx-C_0AegFOrg
sourcetypeAggregation Database
isCDItrue
recordtypearticle
pqid1345907061
display
typearticle
titleForeign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
sourceAlma/SFX Local Collection
creatorThomas S Bissell
creatorcontribThomas S Bissell
descriptionAs noted by this author in a commentary that provided an overview on the international aspects of the new 3.5% "Additional Medicare Tax" on "net investment income" (NII) of certain individuals, the law does not provide that the tax may be reduced by a foreign tax credit (FTC) for the US dollar value of the foreign income taxes that are imposed on NII. This commentary explores the possibility that an FTC might be claimed against the §1411 tax under the provisions of an income tax treaty. Three principal factual situations in which the issue as to the availability of an FTC might arise are presented.
identifier
0ISSN: 0090-4600
1EISSN: 1544-0761
languageeng
publisherWashington: Bloomberg BNA
subjectForeign tax credits ; Income taxes ; Investment income ; Medicare ; Personal income ; Social security taxes ; Tax legislation ; Tax rates ; Tax treaties ; Withholding taxes
ispartofTax Management International Journal, 2013-04-12, Vol.42 (4), p.232
rightsCopyright Bloomberg BNA Apr 12, 2013
links
openurl$$Topenurl_article
openurlfulltext$$Topenurlfull_article
thumbnail$$Usyndetics_thumb_exl
search
creatorcontribThomas S Bissell
title
0Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
1Tax Management International Journal
descriptionAs noted by this author in a commentary that provided an overview on the international aspects of the new 3.5% "Additional Medicare Tax" on "net investment income" (NII) of certain individuals, the law does not provide that the tax may be reduced by a foreign tax credit (FTC) for the US dollar value of the foreign income taxes that are imposed on NII. This commentary explores the possibility that an FTC might be claimed against the §1411 tax under the provisions of an income tax treaty. Three principal factual situations in which the issue as to the availability of an FTC might arise are presented.
subject
0Foreign tax credits
1Income taxes
2Investment income
3Medicare
4Personal income
5Social security taxes
6Tax legislation
7Tax rates
8Tax treaties
9Withholding taxes
issn
00090-4600
11544-0761
fulltexttrue
rsrctypearticle
creationdate2013
recordtypearticle
recordideNqNzEsKwjAUheEgCtbHHi6dF25oktqhFEsd6KiOS7BXrZSmJhHdkftwZVZwAY7O5Dv_iAVcChFhoviYBYgpRkIhTtnMuSsiV1KuAlbkxlJz7qDUT8gs1Y2HrXN3cnDoarLgLwR7esD7xQXnEK7rgTSm0y3sBn3Ulr7fcMEmJ906Wv52zsJ8U2ZF1FtzG3K-stQb613FYyFTTFDx-C_0AegFOrg
startdate20130412
enddate20130412
creatorThomas S Bissell
generalBloomberg BNA
scope
00U~
11-H
23V.
37WY
47WZ
57X1
67XB
787Z
88A9
98AO
108FK
118FL
12ABUWG
13ANIOZ
14BENPR
15BEZIV
16DWQXO
17FRAZJ
18FRNLG
19F~G
20K60
21K6~
22L.-
23L.0
24M0C
25PQBIZ
26PQBZA
27PQEST
28PQQKQ
29PQUKI
30PRINS
31PYYUZ
32Q9U
sort
creationdate20130412
titleForeign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
authorThomas S Bissell
facets
frbrtype5
frbrgroupidcdi_FETCH-proquest_reports_13459070613
rsrctypearticles
prefilterarticles
languageeng
creationdate2013
topic
0Foreign tax credits
1Income taxes
2Investment income
3Medicare
4Personal income
5Social security taxes
6Tax legislation
7Tax rates
8Tax treaties
9Withholding taxes
toplevelonline_resources
creatorcontribThomas S Bissell
collection
0Global News & ABI/Inform Professional
1Trade PRO
2ProQuest Central (Corporate)
3ABI/INFORM Collection
4ABI/INFORM Global (PDF only)
5Accounting & Tax Database
6ProQuest Central (purchase pre-March 2016)
7ABI/INFORM Global (Alumni Edition)
8Accounting & Tax Database (Alumni Edition)
9ProQuest Pharma Collection
10ProQuest Central (Alumni) (purchase pre-March 2016)
11ABI/INFORM Collection (Alumni Edition)
12ProQuest Central (Alumni Edition)
13Accounting, Tax & Banking Collection
14ProQuest Central
15Business Premium Collection
16ProQuest Central Korea
17Accounting, Tax & Banking Collection (Alumni)
18Business Premium Collection (Alumni)
19ABI/INFORM Global (Corporate)
20ProQuest Business Collection (Alumni Edition)
21ProQuest Business Collection
22ABI/INFORM Professional Advanced
23ABI/INFORM Professional Standard
24ABI/INFORM Global
25ProQuest One Business
26ProQuest One Business (Alumni)
27ProQuest One Academic Eastern Edition
28ProQuest One Academic
29ProQuest One Academic UKI Edition
30ProQuest Central China
31ABI/INFORM Collection China
32ProQuest Central Basic
jtitleTax Management International Journal
delivery
delcategoryRemote Search Resource
fulltextfulltext
addata
auThomas S Bissell
formatjournal
genrearticle
ristypeJOUR
atitleForeign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
jtitleTax Management International Journal
date2013-04-12
risdate2013
volume42
issue4
spage232
pages232-
issn0090-4600
eissn1544-0761
abstractAs noted by this author in a commentary that provided an overview on the international aspects of the new 3.5% "Additional Medicare Tax" on "net investment income" (NII) of certain individuals, the law does not provide that the tax may be reduced by a foreign tax credit (FTC) for the US dollar value of the foreign income taxes that are imposed on NII. This commentary explores the possibility that an FTC might be claimed against the §1411 tax under the provisions of an income tax treaty. Three principal factual situations in which the issue as to the availability of an FTC might arise are presented.
copWashington
pubBloomberg BNA