Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax"
| Journal Title: | Tax Management International Journal 2013-04-12, Vol.42 (4), p.232 |
| Main Author: | Thomas S Bissell |
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 Electronic Article
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| Language: |
English |
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| Quelle: | Alma/SFX Local Collection |
| Publisher: | Washington: Bloomberg BNA |
| ID: | ISSN: 0090-4600 |
| Zum Text: |
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| recordid: | cdi_proquest_reports_1345907061 |
| title: | Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax" |
| format: | Article |
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| 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 |
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| url: | Link |
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