Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3)

Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3)

Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say divide...

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書目詳細資料
Main Authors:	KHOO, Teng Aun, TAN, Clement Kai Guan
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2015
主題:	Foreign Tax Credit Pooling System Double Taxation Accounting Taxation
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1436 https://ink.library.smu.edu.sg/context/soa_research/article/2435/viewcontent/201501Part1FTCpoolingSystem.pdf
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