000			01757nab a2200265 4500
999			_c146499 _d146499
003			ES-MaIEF
005			20220930193058.0
007			ta
008			220930t2022 us ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	0	_aFinal foreign tax credit regulations released with immediate effect, putting creditability of foreign taxes at risk _c Layla J. Asali... [et al.]
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aUnder new regulations, a foreign tax credit is available only for foreign income and withholding taxes that conform closely to U.S. tax law, including with respect to the application of the arm’s length principle, the allowance of deductions, and the sourcing of income earned by non-residents. In particular, withholding taxes on services and royalties imposed on the basis of the residence of the payor or on a similar basis will not be creditable except when imposed directly on a U.S. taxpayer that benefits from a U.S. tax treaty permitting a credit. Such taxes are common outside of the U.S. tax treaty network. The new regulations will deny foreign tax credits for foreign taxes that were clearly creditable under prior law and raise practical and interpretive issues for taxpayers in routine fact patterns.
650		4	_aCAPITAL EXTRANJERO _933518
650		4	_aCREDITO _941482
650		4	_aDOBLE IMPOSICION _942842
650		4	_aNO RESIDENTES _947837
650		4	_aPOLITICA FISCAL _948067
650		4	_aRETENCIONES TRIBUTARIAS _948294
650		4	_aESTADOS UNIDOS _942888
700	1		_aAsali, Layla J. _970065
773	0		_9168004 _oOP 235/2022/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 3, Spring 2022, p. 33-43
942			_cART