Relevant bibliographies by topics / Income tax Foreign income

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Income tax Foreign income'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 August 2024

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Journal articles on the topic "Income tax Foreign income"

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Абакарова, Р. Ш. "Professional income tax." Voprosy regionalnoj ekonomiki, no. 3(44) (September 15, 2020): 123–29. http://dx.doi.org/10.21499/2078-4023-2020-44-3-123-129.

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В статье раскрываются механизмы налогообложения доходов самозанятых граждан.. Рассмотрен налог на профессиональный доход и влияние данного налога на граждан. Проанализирована ситуация в некоторых зарубежных странах, в которых есть похожий налог, а также сходства и отличия налога на профессиональный доход граждан в Российской Федерации от зарубежных стран. В статье затрагиваются проблемные вопросы самозанятости граждан, проводится анализ возможного перевода и найма сотрудников на новую налоговую систему. Приведены возможные варианты найма сотрудников в лице самозанятых граждан. Введение нового налога на профессиональный доход является попыткой государства создать условия для легального получения доходов самозанятыми, в том числе данная мера должна содействовать частичному решению проблемы теневого сектора экономики. Изучение налога имеет также большое значение для общества в плане распространения информации о новом налоговом режиме, его преимуществах и недостатках. The article reveals the mechanisms for taxing the income of self-employed citizens. The tax on professional income and the impact of this tax on citizens are considered. The situation is analyzed in some foreign countries in which there is a similar tax, as well as the similarities and differences of the tax on professional income of citizens in the Russian Federation from foreign countries. The article touches upon the problematic issues of self-employment of citizens, analyzes the possible transfer and hiring of employees to the new tax system. Possible options for hiring employees in the person of self-employed citizens are given. New tax on professional income is the state’s attempt to create conditions for legal income generation of self-employed, including partial solution to the problem of underground sector of economy. Also study of tax has a great importance to the society in implication information about new tax treatment, it’s advantages and disadvantages.
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TULAI, Oksana, and Andrii YAMELYNETS. "PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES." WORLD OF FINANCE, no. 1(58) (2019): 76–86. http://dx.doi.org/10.35774/sf2019.01.076.

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Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income tax in foreign countries. Results. The article deals with the foreign experience of functioning of the system of personal income taxation. The role and role of PIT in the EU and OECD countries is shown. The proportional and progressive approach to taxation of this tax is considered, their key advantages and disadvantages are determined. An analogy has been made between the European states, the OECD member states and Ukraine. The objective necessity of establishing a non-taxable minimum or partial exemption of citizens' incomes from taxes in the context of support of low-income categories of the population and ensuring social justice is substantiated. Conclusions. It is concluded that in developed countries, the progressive system of taxation of the PIT along with the minimum non-taxable minimum is an effective tool for generating budget revenues and solving social inequalities in society. Instead, third-world states can not use this mechanism in a qualitative way due to significant tax compliance problems. They apply a proportional taxation system for PIT that minimizes tax evasion and international competitiveness.
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Tetiana Yarotska and Svitlana Fedchuk. "FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION." International Journal of Innovative Technologies in Economy, no. 8(20) (November 30, 2018): 23–25. http://dx.doi.org/10.31435/rsglobal_ijite/30112018/6210.

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The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document prescribed by Ukrainian legislation. In practice, the obtaining of the proper document from foreign tax authorities may be impossible for taxpayers, bringing the double taxation of personal income. Thus, the options of improvement of tax credit mechanism and unification of official confirmation of tax base and tax payment were proposed.
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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (April 30, 2019): 19–34. http://dx.doi.org/10.32070/ec.v2i42.38.

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The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive taxation tools is substantiated. The necessity of the preferential policy improvement is emphasized by introducing a non-taxable minimum of citizens' income and revision of existing privileges on personal income tax. The foreign experience and trends of individual income tax in foreign countries are considered and summarized. The dynamics of the individual income tax receipt to the consolidated budget of Ukraine is analyzed taking into account its fiscal sense. The factors of increasing fiscal efficiency are considered and the influence of changes in the interbudgetary distribution of the tax on local budget revenues is estimated. The directions of the personal income tax reformation on the basis of improvement of certain elements of the taxation mechanism are proposed.
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Mi, Lee, and Shivani Joshi. "Personal Tax Planning: Foreign Tax Credits for Taxpayers with Cross-Border Employment Income." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (April 2023): 285–300. http://dx.doi.org/10.32721/ctj.2023.71.1.ptp.

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Foreign tax credits are an important mechanism to provide relief from double taxation of foreign-source income. With respect to cross-border employment income earned by Canadian taxpayers, there are multiple issues that may create significant complexity and potentially limit the availability of foreign tax credits. In this article, the authors provide an overview of the mechanics of claiming foreign tax credits under the Canadian Income Tax Act and the relevant provisions in certain bilateral income tax treaties. They also review some relevant technical interpretations issued by the Canada Revenue Agency and legislative jurisprudence in Canada with respect to cross-border employment income sourcing and the availability of foreign tax credits on such income.
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Ryndina, Alexandra O., Maria S. Zhverantseva, and Tatiana E. Totikova. "Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 20, no. 4 (2020): 412–21. http://dx.doi.org/10.18500/1994-2540-2020-20-4-412-421.

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Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation in the United States, Norway and Sweden revealed the common features and differences in the principles of constructing a system of income taxation in the studied countries and the Russian Federation. The analysis made it possible to substantiate measures to improve the system of income taxation of the Russian Federation based on foreign experience and evaluate the expected effect of some measures.
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Ramadhan, Hendy. "PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING SEBAGAI SUBYEK HUKUM PAJAK." Media Iuris 1, no. 2 (July 4, 2018): 266. http://dx.doi.org/10.20473/mi.v1i2.8830.

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Foreign workers who work in Indonesia, have rights and obligations that are governed by the laws and regulations applicable in Indonesia, including rules relating to taxation. The foreign workers residing in Indonesia may be subject to tax laws in Indonesia. For the implementatio of legal order in the field of taxation, there is a need to apply the law of income tax on foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of foreign workers income tax in Indonesia as well as the form of liability for violations of income tax regulation on foreign workers in Indonesia. Based on this paper, foreign worker is one of the subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject depending on how long they have worked in Indonesia. Whereas in the event of any fraud related to the income tax on foreign worker, in the case the tax deduction is done by the company where the foreign worker is working, then the sanction given to the party who withholds the income tax.
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Samokhvalova, Ksenia Vladimirovna. "Foreign experience in income taxation of companies." Налоги и налогообложение, no. 5 (May 2021): 51–68. http://dx.doi.org/10.7256/2454-065x.2021.5.36750.

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The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budgets of bot different levels and same level. In the context of state regulation of the economy, analysis is conducted on the tax incentive instruments and preferential tax conditions intended for stimulating innovative activity of the companies. The scientific novelty lies in summarizing the experience of foreign countries in corporate income taxation, determining the leading  practices, and formulating recommendations for their implementation in Russia. The conducted research reveals the trends in reforming tax legislation of the developed countries aimed at stimulation of entrepreneurial activity. Sustained reduction in corporate income tax rates, shift away from progressive scale, and implementation of new tax incentives contribute to lowering of fiscal burden on businesses and create favorable conditions for the economic development. The author develops recommendations for the improvement of corporate profit taxation in the Russian Federation: 1) For increasing the validity of division of tax revenues between regional budgets, it is suggested to change the procedure for calculating the tax payable by separate banks units. In calculation of the share of taxable profit for each bank unit, it is recommended to take into account labor costs, amount of loans issued and deposits raised. 2) The comparative analysis of the Russian and foreign experience of tax incentives demonstrated the shortage of instruments intended for commercialization of innovations in the Russian Federation, which substantiates the need for implementation of preferential taxation of income from use of the objects of intellectual property.
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Aulia, Riska, Belicia Widhyana Yulia Putri, and Rasji Rasji. "Application of Income Tax on Foreign Workers in Indonesia." QISTINA: Jurnal Multidisiplin Indonesia 2, no. 2 (December 1, 2023): 1043–52. http://dx.doi.org/10.57235/qistina.v2i2.863.

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The presence of foreign workers working in Indonesia creates rights and obligations for the foreign workers themselves. These rights and obligations are regulated by the laws and regulations in force in Indonesia, including rules relating to taxation. Foreign workers who are in Indonesia can become tax law subjects in Indonesia, so that their rights and obligations in the field of taxation apply. In order for legal regulations in the field of taxation to be implemented properly, efforts are needed to apply income tax laws to foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of income tax for foreign workers in Indonesia and the forms of accountability for violators of income tax arrangements for foreign workers in Indonesia. Based on this writing, foreign workers are a subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject. The determination is based on how long they have been in Indonesia, because they get income for what they do in Indonesia. Meanwhile, if there is an abuse related to income tax against foreign workers, in this case the tax deduction is carried out by the company where the foreign worker works, then the person who gets the sanction for the occurrence of the fraud is the party who withheld the income tax.
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Selyukov, Mikhail V. "Personal income tax: development prospects." Siberian Financial School, no. 4 (February 20, 2023): 39–44. http://dx.doi.org/10.34020/1993-4386-2022-4-39-44.

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The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.
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Dissertations / Theses on the topic "Income tax Foreign income"

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Smith, William Nevel. "A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/d1019676.

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The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
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Mkabile, Nwabisa. "An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017539.

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As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.
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Simionato, Greta <1997&gt. "Do countries corporate income tax policy affect foreign subsidiaries financing decisions?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/22010.

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Most countries in the world allow for the deduction of interest payment from the computation of the tax base used for the application corporate income taxation. The same treatment is not afforded to dividends, thus introducing a debt bias with considerable consequences for the capital structure of firms and for their financing decision. In light of the role played by excessive leverage in the Great Financial Crisis, many – including the IMF and the European Commission - are advocating for an equal corporate tax treatment of equity and debt. To this aim, a few countries have introduced Allowances for Corporate Equity. The dissertation has as its objective the investigation of the effects that these different corporate income tax policies have on the financing decision of foreign subsidiaries.
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Azzi, John. "The role of CFC legislation in protecting Australia's domestic income tax base." Thesis, The University of Sydney, 1997. http://hdl.handle.net/2123/20011.

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Ong'wamuhana, Kibuta. "The taxation of income from foreign investments : a case study of some developing countries." Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.

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Mudenda, Lackson Daniel. "Corporate Income Tax Rate and Foreign Direct Investment : The Case of Southern African Economies." Thesis, Umeå universitet, Nationalekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-106899.

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De, Abreu Jeannine Netto. "A suggested interpretation note for section 9D of the Income Tax Act / J.N. De Abrea." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4476.

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Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
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Fourie, Susanna Janine. "The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18626.

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Section 24J is regarded to be one of the most complex provisions in the Income Tax Act No. 58 of 1962. This study specifically focuses on the income tax treatment of section 24Jinstruments denominated in a foreign currency, specifically with regards to whether such instruments are fixed or variable rate instruments for purposes of section 24J and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).The basic concepts surrounding the incurral and accrual of interest for income tax purposes, as well as of some of the general issues faced when section 24J is practically applied are discussed. Importantly it is found that although the definition of 'instrument' includes all debt instruments, regardless of whether such instruments are interest-bearing, the application of section 24J would have no impact on the issuer or holder of an instrument that is a non-interest bearing debt instrument. Also, the section 24J definition of 'interest' is wider than the common law meaning of the same term. However, as 'interest'is defined with reference to itself, the common law meaning is still very relevant. It is confirmed that section 24J poses various interpretational uncertainties which are especially highlighted when some of the key provisions of section 24J are applied in determining the interest accrual amounts based on the yield to maturity method. Applying the rules of statutory interpretation and with the aid of hypothetical examples, itis argued that foreign exchange rates would fall within the definition of a variable rate for purposes of section 24J. However, an instrument denominated in a foreign currency would be regarded as a fixed rate instrument to the extent that the amounts payable are fixed amounts specified in the applicable foreign currency or the calculation of the amount payable in the applicable foreign currency does not involve the application of a 'variable rate' (as defined).Further is it argued that section 24J merely provides for a single accrual or incurral event during each year of assessment in relation to each instrument. Therefore, where accrual amounts be denominated in a foreign currency it should be translated at the spot rate on the last day of the year of assessment (or on the date of redemption/transfer in the instance where the instrument was transferred/redeemed during the year of assessment) for purposes of determining the sum of the accrual amounts to be included in taxable income. It is also argued that the timing of the accrual and incurral of interest amounts in terms of section 24J is applied in establishing the 'transaction date' of the interest amount owing for purposes of determining 'exchange differences' at the end of any year of assessment in terms of section 24I.
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Naidoo, Linton. "An analysis of the effect of the amendments to the taxation of foreign non-South African employment income." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/30915.

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When South Africa moved from a source based to a residence based system of taxation on 1 March 2001, all South African residents were now being subject to tax on their world-wide income. Residents working outside the Republic were then at risk of being taxed twice on the employment income derived because of South Africa’s residence basis system of taxation. The section 10(1)(o)(ii) of the Income tax Act No. 58 of 1962 (“IT Act”) exemption was the relief mechanism for residents to prevent the possibility of double taxation on the employment income derived from working outside the Republic. As from the 1st of March 2020, Parliament has amended section 10(1)(o)(ii) of the IT Act. The section is amended so that foreign employment income should not be fully exempt in the hands of a resident. Section 10(1)(o)(ii) of the IT Act currently exempts in full, the foreign employment income derived by a resident subject to certain requirements as per the section. The amendment seeks to exempt the first one million rand (R1m) of a residents’ employment income earned outside of the Republic. Foreign employment income in excess of R1m will be taxed in the Republic, applying the normal tax tables for that particular year of assessment. All other requirements of section 10(1)(o)(ii) will not be affected by the amendment, therefore residents will still be required to fulfil the other requirements of the section such as to spend more than 183 and at least 60 continuous full days outside of the Republic rendering employment services during any 12-month period in order to qualify for the exemption. The primary reason for the amendment of section 10(1)(o)(ii) is to prevent situations where employment income is neither taxed in the foreign country nor in South Africa, i.e. double non-taxation, or where foreign taxes are imposed at a significantly reduced rate on employment income derived from working outside the Republic. The amendment of section 10(1)(o)(ii) exemption will negatively affect a resident earning in excess of R1m and working in a tax free or low tax jurisdiction. There are a few alternatives available to affected residents working outside the Republic such as: 1. Seek relief via section 6quat of the IT Act, which is a tax credit on foreign taxes paid. 2. Apply the relevant Articles of a Double Taxation Agreement (“DTA”) between South Africa and a source country in order to seek relief for juridical double taxation. 3. Immigrate and become a non-resident, which will trigger a deemed disposal for capital gains tax purposes in terms of section 9H(2) of the IT Act.
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Brähler, Katharina. "Controlled Foreign Companies-Rules : eine steuersystematische Analyse im Rahmen eines Ländervergleichs unter Berücksichtigung der Vereinbarkeit mit den Doppelbesteuerungsabkommen und dem europäischen Gemeinschaftsrecht /." Frankfurt am Main ; New York : P. Lang, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015439584&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Books on the topic "Income tax Foreign income"

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Andersen, Richard E. Foreign tax credits. Boston, MA: Warren, Gorham & Lamont, 1996.

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Service, United States Internal Revenue. Certification for reduced tax rates in tax treaty countries. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1991.

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Institute, American Law, ed. Federal Income Tax Project: International aspects of United States income taxation II : proposals on United States income tax treaties. Philadelphia, Pa: The Institute, 1992.

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United States. Congress. House. Committee on Ways and Means., United States. Congress. Senate. Committee on Finance., and United States. Congress. Joint Committee on Taxation., eds. Tax reform proposals: Taxation of foreign income and foreign taxpayers. Washington: U.S. Government Printing Office, 1985.

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United States. Congress. Joint Committee on Taxation. Penalties relating to foreign tax provisions. [Washington, D.C: Joint Committee on Taxation, 1989.

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Library of Congress. Congressional Research Service, ed. Income tax payments by foreign-controlled corporations. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1992.

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Hines, James. Should countries try to tax foreign income? Toronto: Law and Economics Programme, Faculty of Law, University of Toronto, 2006.

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Leechor, Chad. Taxing foreign income in capital-importing countries: Thailand's perspective. Washington, D.C. (1818 H St., NW, Washington 20433): World Bank, 1990.

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F, Cooper John. International tax guide: U.S. income taxation. [St. Paul, Minn.]: West Group, 1991.

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Eastaway, Nigel. Allied Dunbar expatriate tax and investment guide. 2nd ed. London: Longman Professional, 1986.

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Book chapters on the topic "Income tax Foreign income"

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Sinclair, Walter. "Tax on foreign income." In St. James’s Place Tax Guide 2002–2003, 280–91. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_18.

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Starchild, Adam. "Tax Havens with no Tax on Foreign Source Income." In Tax Havens for International Business, 44–73. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_6.

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Chen, Fang. "Impact of Changes in the Individual Income Tax Law on Foreign Shareholders and Senior Executives." In Essential Knowledge and Legal Practices for Establishing and Operating Companies in China, 327–32. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-2239-8_60.

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Riedel, Monika, and Andreas Chmielowski. "Migrants’ Access to Social Protection in Austria." In IMISCOE Research Series, 33–48. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51241-5_2.

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Abstract The Austrian social security system covers a broad range of social risks, most of them via a compulsory social insurance system that usually ties eligibility to current or former legal employment. Nationality is of minor importance once legal employment has been achieved and, for tax-financed benefits like child benefits and minimum-income guarantee, legal residence in Austria can be proven. With almost one of five employees in Austria being foreign-born, Austria ranks high in terms of foreign participation on the labour market. While reforms under the previous Government were aimed at restricting migrants’ access to (full) benefits, it is open if the coalition formed in January 2020 will pursue a more moderate path in this regard.
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Murdock, M. Casey. "Income." In Tax Insight, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT, 25–34. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_3.

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Sarmento, Joaquim Miranda. "Income Tax." In Springer Texts in Business and Economics, 113–25. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_6.

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Sless, Henry. "Income Tax." In 110 Years of Taxation from Pitt to Lloyd George, 49–95. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39218-4_4.

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Davies, Bill, and Rachel Cooper. "Income tax." In Essential Business Law and Practice for SQE1, 81–88. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-18.

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Conference papers on the topic "Income tax Foreign income"

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Shuvalova, Elena. "MINIMIZATION OF TAX RISKS AT THE REPORTING OF INCOME FROM FOREIGN ORGANIZATIONS." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.3/s03.029.

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Efimova, A. V. "TAX ON SUPPLEMENTARY REVENUE IN THE OIL INDUSTRY OF RUSSIA." In All-Russian Youth Scientific Conference with the Participation of Foreign Scientists Trofimuk Readings - 2021. Novosibirsk State University, 2021. http://dx.doi.org/10.25205/978-5-4437-1251-2-228-230.

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This paper provides an analysis of the feasibility of introducing a tax on supplementary revenue. Based on the model of an investment project for the development of a field in Eastern Siberia using a scenario approach, the effectiveness of the new tax system for the government and oil producing companies has been assessed. On the basis of the data obtained, it was revealed that the additional income tax has a number of advantages, but also creates new risks for the state and companies.
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Ponkratov, V. V., N. N. Bashkirova, and E. V. Ryabova. "Comparative Analysis of the Main Features of the Professional Income Tax: Russian and Foreign Experience." In International Scientific Conference "Far East Con" (ISCFEC 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.330.

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Ponomareva, Nadezhda, Ekaterina Golubtsova, and Anna Pakshaeva. "THE PROSPECTS OF THE RUSSIAN PERSONAL INCOME TAX REFORM IN RESEARCH PROCEEDINGS BY SCIENTISTS OF FOREIGN UNIVERSITIES." In ADVED 2020- 6th International Conference on Advances in Education. International Organization Center of Academic Research, 2020. http://dx.doi.org/10.47696/adved.202092.

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Jing Zeng. "Notice of Retraction: The research about the relationship between tax income and foreign direct investment in Shanghai." In 2011 IEEE 2nd International Conference on Software Engineering and Service Science (ICSESS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icsess.2011.5982324.

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Todorova, Anna. "Tax regimes in the IT-industry: domestic and foreign experience." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.23.

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This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy.
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Petrović, Dragana. "RELATIVIZACIJA NEGATIVNOG STAVA O PORESKIM RAJEVIMA." In XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.1033p.

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Tax havens represent a country or territory of a particular country under foreign jurisdiction through which goods tax policy and strict compliance with the principle of banking secrecy wants to attract and retain foreign capital. Administration although the tax benefits the country's potential knowingly waive part of fiscal revenues, "the final product" that "tax havens" offer is to increase economic activity by the inflow of foreign capital more than a stimulating effect on small tax income from low tax rates. The tax havens typically not a question of whether the money is clean or dirty. From this optics, often emphasizes the special relationship between tax havens and organized crime (ie. Money laundering), which placed them as such at a particular time, place, context! This is the essence, but also an alternative to the current approach to the consideration of the relevant issues. The problem here analyzed from an interesting angle that perhaps best explains the reasons for the selection of the title so much. Further exposure will include the introduction to the basic features of tax havens, the current situation and the ways in which they work, where the author concludes, the story of tax havens should not always focus on something negative (criminal or immoral).
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Golovanova, Maria Viktorovna. "Reimbursement of overpaid tax by a foreign organization from income in the form of dividends on depository receipts." In IV International applied research conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-119090.

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Zhumakunova, Tolkun. "The Role and Importance of Tourism Sector in Economy of Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02056.

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Since the second half of the 20th century tourism has become one of the fast developing and expanding sectors in the world economy. The tourism sector plays an important role in alleviating issues related with the balance of payments, reducing unemployment, creating tax incomes and contributing to economic developments by providing a large foreign exchange inflow to the country, therefore, we can say that this sector has larger impact on economic growth than other sectors. As it is in developing and underdeveloped countries, in Kyrgyzstan the tourism industry is one of the most important sectors in the economy. The tourism sector in Kyrgyzstan plays an important role in in economic development by reducing the level of unemployment and generating the income by providing mass foreign exchange inflow to the country. In this context the aim of this paper is to analyze the role and importance of tourism in Kyrgyzstan’s economy by using methods of statistical analysis. The results show that the total number of tourists coming to Kyrgyzstan, thus the tourism revenues increased. In other words, when tourism revenues increase, this fosters economic development, by receiving a larger share of tourism revenues. In this study, the literature review method was used.
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Leontyev, Alexey, and Galina Reshina. "Evaluation of vehicle taxation in the Republic of Latvia by the method of variant optimization using relative single indexes." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.012.

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The European Commission has evaluated the consequences of the Latvian tax reform in 2018 and declared that the set target of decreasing tax burden for people with low income was not reached, yet the tax reform continuing implementation caused even greater social stratification. The goal of the study was to develop method for determining the rational tax on vehicles based on criteria of fairness and efficiency using an analytical approach. To develop such a method for vehicle taxation, relative single indexes approach as a part of method of variant optimization was used based on relative fuel equivalent coefficient. To analyse the current situation in Latvia and show possible ways of improving it, scenario analysis (three controlling cases) and mathematical modelling by using the developed method were carried out. Analysis of the first controlling case showed that the current situation in Latvia's vehicle taxation policy is not efficient enough from the point of the combination of fairness and efficiency. To improve the situation and achieve zone of optimum (the third controlling case) it is possible to shift tax burden partially from local taxpayers to taxpayers with foreign-registered vehicles. To comply with the recommendation of the European Commission, it is also recommended to set fairness as a primary criterion and make the system more favourable to the taxpayer (when operating in the zone of optimum). It can be achieved by using annual mileage as a base to determine the tax. If recommendations would be implemented partially, it is possible to reach the state (the second controlling case), where vehicle taxation is becoming optimal, yet any change in tax rates or procedures separately will lead to ineffective or unfair solutions. Overall the developed method allows to analyse and forecast most of the changes in vehicle taxation.
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Reports on the topic "Income tax Foreign income"

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Mercer-Blackman, Valerie, and Shiela Camingue-Romance. The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia. Asian Development Bank, December 2020. http://dx.doi.org/10.22617/wps200388-2.

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Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.
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Shehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, March 2023. http://dx.doi.org/10.19088/ictd.2023.009.

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This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering network effects. In addition, it analyses the impact of a residence country’s tax relief method on the source country’s tax policy. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor’s conditions in terms of tax burden by changing the unilateral tax relief method, increases FDI to the developing country. The positive effect prevails when investigated within investments made through the direct route from home to host. Furthermore, results suggest that OECD member states offer tax sparing provisions mostly to less-developed economies, which already receive very low, if any, foreign direct investment. Finally, we find that developing countries set higher corporate income tax (CIT) when the OECD member state relieves double taxation through the exemption method, as compared to when it offers a foreign tax credit, while the inclusion of tax sparing agreements has a positive effect on the CIT.
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Mesones, Jorge A., Jorge R. Peschiera Cassinelli, and Jorge F. Baca Campodónico. The Impact of Public Expenditures in Education, Health, and Infrastructure on Economic Growth and Income Distribution in Peru. Inter-American Development Bank, February 2014. http://dx.doi.org/10.18235/0011537.

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The Peruvian economy has exhibited remarkable growth in the past 20 years. Good tax and monetary policies, along with comprehensive structural adjustment, which has attracted substantial foreign investment, are regarded as the pillars of this success. Notwithstanding the advances experienced on reducing poverty, lowering inequality and unemployment continue to be elusive targets for the Peruvian government and constitute main causes of social unrest. This paper assesses the impact of Peruvian public expenditures in education, health, and infrastructure on economic growth, poverty, and income distribution in the past 20 years using a Dynamic Computable General Equilibrium Model (DCGEM), which is an economy-wide model that describes the behavior of producers and consumers and the linkages among them.
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Walmsley, Terrie, and Peter Minor. MyGTAP Model: A Model for Employing Data from the MyGTAP Data Application—Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, December 2013. http://dx.doi.org/10.21642/gtap.wp78.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper presents an extension to the GTAP model and its accounting framework to implement distinct and multiple households, split factors of production, foreign aid and remittances, government and household transfer. The model and associated accounting links a household’s expenditure to factor incomes (through ownership shares) and taxes. Government expenditure is linked to taxes and foreign aid. The MyGTAP model provides the user more flexibility in: the treatment of government and household savings and spending; the selection of a linear expenditure systems (LES) or a constant difference of elasticities (CDE) demand function\s. The model is incorporated into a RunGTAP application which supports many of RunGTAP’s popular programs such as alter-tax, GTAPview and others. The introduction of a split regional household (which does not require splitting data for every region) supports economic analysis based on detailed households, government, factor income, remittances, foreign aid and income transfers. The code can be modified to include multiple regions with unique household structures. This paper documents the model and accounting framework for the use of data output from the MyGTAP data splitting program. It is intended to be used in tandem with a complimentary paper and programs found in:"MyGTAP Data Program: A Program for Customizing and Extending the GTAP Database”, GTAP Working Paper No. 79, by Minor, Peter and Terrie Wamsley 2013.
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Phillips, David, and Bee Boileau. Income tax performance. The IFS, January 2023. http://dx.doi.org/10.1920/re.ifs.2023.0240.

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Phillips, David, and Bee Boileau. Income tax performance. The IFS, January 2023. http://dx.doi.org/10.1920/re.ifs.2023.0239.

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Benzarti, Youssef, and Luisa Wallossek. Rising Income Tax Complexity. Cambridge, MA: National Bureau of Economic Research, December 2023. http://dx.doi.org/10.3386/w31944.

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Brown, Kathi. Earned Income Tax Credit. AARP Research, April 2023. http://dx.doi.org/10.26419/res.00610.001.

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Joyce, Robert, Stuart Adam, Andrew Hood, and David Phillips. Labour’s proposed income tax rises for high-income individuals. Institute for Fiscal Studies, May 2017. http://dx.doi.org/10.1920/bn.ifs.2017.bn0209.

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Hoynes, Hilary, Douglas Miller, and David Simon. Income, the Earned Income Tax Credit, and Infant Health. Cambridge, MA: National Bureau of Economic Research, July 2012. http://dx.doi.org/10.3386/w18206.

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