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  2. Foreign tax credit - Wikipedia

    en.wikipedia.org/wiki/Foreign_tax_credit

    Dividends received by resident individuals and corporations are included in taxable income by most countries. A foreign tax credit is then allowed for any foreign income taxes paid by the shareholder on the dividends, such as by withholding of tax. Where the country taxes dividends at a lower rate, the tax eligible for credit is generally reduced.

  3. Foreign personal holding company - Wikipedia

    en.wikipedia.org/wiki/Foreign_personal_holding...

    Foreign personal holding company income (FPHCI) is defined for U.S. controlled foreign corporation rules [1] and, with modifications, for U.S. foreign tax credit rules. [2] It consists of interest, dividends, rents, royalties, gains on property producing FPHCI, and certain other items. Exceptions are provided for active rents and royalties ...

  4. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    For example, the U.S. imposes two levels of tax on foreign individuals or foreign corporations who own a U.S. corporation. First, the U.S. corporation is subject to the regular income tax on its profits, then subject to an additional 30% tax on the dividends paid to foreign shareholders (the branch profits tax).

  5. Foreign Tax Credit vs. Deduction: Which Could Get You ... - AOL

    www.aol.com/foreign-tax-credit-vs-deduction...

    For example, if John owed $10,000 in U.S. taxes and had paid $4,000 in foreign taxes, the foreign tax credit could reduce his U.S. tax bill by $4,000. The foreign tax credit helps prevent double ...

  6. How Are My Foreign Dividends Taxed? - AOL

    www.aol.com/finance/foreign-dividends-taxed...

    The post How Foreign Dividends Are Taxed appeared first on SmartReads by SmartAsset. ... they also come with a complex web of tax implications, particularly when it comes to foreign dividends ...

  7. Is There a Limit on Foreign Tax Credits? - AOL

    www.aol.com/limit-foreign-tax-credits-135850529.html

    If this person earns $100,000 per year and falls in the 24% tax bracket, their actual tax savings from the deduction would only be $480, which is considerably less when compared with the credit ...

  8. Qualified dividend - Wikipedia

    en.wikipedia.org/wiki/Qualified_dividend

    The tax credit was reduced to 2% for tax year 1964 and removed for 1965 and later. From 1985 to 2002, dividends were fully taxed under ordinary income rates, without any exemption. [1] The category of a qualified dividend was created with the Jobs and Growth Tax Relief Reconciliation Act of 2003 ("JGTRRA"), that reduced all taxpayers' personal ...

  9. Foreign tax credit: What it is and how to properly avoid ...

    www.aol.com/finance/foreign-tax-credit-properly...

    For American citizens and resident aliens who pay income taxes in foreign countries, the... Skip to main content. Taxes. 24/7 help. For premium support please call: 800-290-4726 more ways to ...