special limitation on foreign tax credit

简明释义

外国税收抵免特别限额

英英释义

例句

1.Taxpayers should consult a professional to navigate the special limitation on foreign tax credit 对外国税收抵免的特殊限制 effectively.

纳税人应咨询专业人士，以有效应对对外国税收抵免的特殊限制。

2.Understanding the special limitation on foreign tax credit 对外国税收抵免的特殊限制 can help taxpayers maximize their refunds.

理解对外国税收抵免的特殊限制可以帮助纳税人最大化他们的退款。

3.Due to the special limitation on foreign tax credit 对外国税收抵免的特殊限制, some taxpayers may end up paying more taxes than expected.

由于对外国税收抵免的特殊限制，一些纳税人可能最终支付的税款超过预期。

4.The IRS has imposed a special limitation on foreign tax credit 对外国税收抵免的特殊限制 for high-income earners, making it harder for them to claim benefits.

美国国税局对高收入者施加了对外国税收抵免的特殊限制，使他们更难申请福利。

5.The special limitation on foreign tax credit 对外国税收抵免的特殊限制 affects how much credit can be claimed based on income levels.

根据收入水平，对外国税收抵免的特殊限制会影响可以申请的抵免金额。

作文

The concept of the special limitation on foreign tax credit is crucial for understanding how taxpayers can manage their international tax liabilities. When individuals or corporations earn income from foreign sources, they often face the challenge of being taxed by both the foreign government and their home country. To mitigate this double taxation, many countries, including the United States, offer a foreign tax credit. However, this credit is not always straightforward due to various limitations and rules that govern its application. The special limitation on foreign tax credit refers specifically to the restrictions placed on how much credit a taxpayer can claim based on their foreign income and taxes paid.For instance, in the United States, the amount of foreign tax credit that a taxpayer can claim is limited to the lesser of the foreign taxes paid or the proportionate share of U.S. tax attributable to foreign-source income. This means that if a taxpayer has significant foreign income but pays relatively low foreign taxes, they may not be able to claim a full credit for the taxes paid. This limitation is intended to prevent taxpayers from using foreign tax credits to offset their U.S. tax liability excessively.Moreover, the special limitation on foreign tax credit can vary depending on the type of income earned abroad. Different categories of income, such as dividends, interest, and capital gains, may have distinct rules governing the foreign tax credits available to taxpayers. For example, passive income might be subject to different limitations compared to active business income. Understanding these nuances is essential for taxpayers who engage in international business or investment activities.Taxpayers must also be aware of the carryover provisions associated with the special limitation on foreign tax credit. If a taxpayer is unable to utilize the full amount of their foreign tax credit in a given year due to these limitations, they can carry over the unused portion to future tax years. This feature allows taxpayers to maximize their foreign tax credits over time, although it requires careful record-keeping and planning to ensure that they do not lose out on potential benefits.In conclusion, the special limitation on foreign tax credit plays a vital role in the landscape of international taxation. It serves to balance the interests of governments while providing relief to taxpayers facing double taxation. Understanding this limitation is essential for anyone involved in cross-border transactions or investments. By navigating these complex rules and leveraging available credits effectively, taxpayers can minimize their overall tax burden and make informed financial decisions. As global business continues to expand, the implications of the special limitation on foreign tax credit will remain a significant consideration for individuals and companies alike.

“外国税收抵免的特别限制”这一概念对于理解纳税人如何管理国际税务责任至关重要。当个人或公司从外国来源获得收入时，他们常常面临被外国政府和本国同时征税的挑战。为了减轻这种双重征税，许多国家，包括美国，提供外国税收抵免。然而，由于各种限制和规则的存在，这一抵免并不总是简单明了。“外国税收抵免的特别限制”特指对纳税人根据其外国收入和已缴税款能够申请的抵免金额所施加的限制。例如，在美国，纳税人可以申请的外国税收抵免金额限制为已缴外国税款或与外国来源收入相关的美国税款的比例份额中的较小者。这意味着，如果纳税人有大量的外国收入但支付的外国税款相对较低，他们可能无法对已缴税款申请全额抵免。这一限制旨在防止纳税人过度利用外国税收抵免来抵消其美国税务义务。此外，“外国税收抵免的特别限制”可能会根据国外收入的类型而有所不同。不同类别的收入，例如股息、利息和资本利得，可能具有不同的规则来管理纳税人可用的外国税收抵免。例如，非主动收入可能会受到与主动商业收入不同的限制。理解这些细微差别对于参与国际商业或投资活动的纳税人至关重要。纳税人还必须意识到与“外国税收抵免的特别限制”相关的结转条款。如果纳税人在某一年由于这些限制未能利用其全部外国税收抵免，他们可以将未使用的部分结转到未来的税年。这一特性允许纳税人在时间上最大化其外国税收抵免，尽管这需要仔细的记录和规划，以确保他们不会错失潜在的好处。总之，“外国税收抵免的特别限制”在国际税收的格局中发挥着至关重要的作用。它旨在平衡各国政府的利益，同时为面临双重征税的纳税人提供救济。理解这一限制对于任何参与跨境交易或投资的人来说都是必不可少的。通过有效应对这些复杂的规则并充分利用可用的抵免，纳税人可以最大限度地减少整体税负，并做出明智的财务决策。随着全球商业的不断扩展，“外国税收抵免的特别限制”的影响仍将是个人和公司必须考虑的重要问题。