US Taxation of International Income

URI: https://gptkb.org/entity/US_Taxation_of_International_Income

GPTKB entity

Statements (99)

Predicate	Object
gptkbp:instanceOf	Taxation Policy
gptkbp:administeredBy	gptkb:Internal_Revenue_Service
gptkbp:affects	gptkb:Tax_Cuts_and_Jobs_Act_of_2017
gptkbp:appliesTo	gptkb:US_Citizens gptkb:US_Corporations gptkb:US_Persons gptkb:US_Residents
gptkbp:governedBy	gptkb:Internal_Revenue_Code
https://www.w3.org/2000/01/rdf-schema#label	US Taxation of International Income
gptkbp:includes	gptkb:Foreign_Earned_Income_Exclusion gptkb:Foreign_Tax_Credit gptkb:Base_Erosion_and_Anti-Abuse_Tax gptkb:Controlled_Foreign_Corporation_Rules gptkb:Global_Intangible_Low-Taxed_Income gptkb:Subpart_F_Income Transfer Pricing Rules Worldwide Income Taxation
gptkbp:relatedTo	gptkb:Form_2555 gptkb:Foreign_Account_Tax_Compliance_Act gptkb:Form_5471 gptkb:Form_8621 gptkb:Form_8938 gptkb:Form_1116 gptkb:Double_Taxation_Treaties
gptkbp:subject	gptkb:Section_7701 gptkb:Anti-Deferral_Rules gptkb:FIRPTA gptkb:Foreign_Tax_Credit_Limitation gptkb:GILTI_Inclusion gptkb:Section_1441 gptkb:Section_1446 gptkb:Section_1471 gptkb:Section_6038 gptkb:Section_6038A gptkb:Section_6038D gptkb:Section_6046 gptkb:Section_6050A gptkb:Section_6050I gptkb:Section_6050J gptkb:Section_6050K gptkb:Section_6050L gptkb:Section_6050M gptkb:Section_6050N gptkb:Section_6050P gptkb:Section_6050Q gptkb:Section_6050R gptkb:Section_6050S gptkb:Section_6050T gptkb:Section_6050U gptkb:Section_6050V gptkb:Section_6050X gptkb:Section_6050Y gptkb:Section_6050Z gptkb:Section_911 gptkb:Section_962 gptkb:Section_965 gptkb:Withholding_Tax Reporting Requirements Section 1291 Section 1293 Section 1295 Foreign Earned Income Exclusion Limitations PFIC Rules Section 1445 Section 1472 Section 1473 Section 1474 Section 367 Section 6038B Section 6038C Section 6039F Section 6039G Section 6046A Section 6046D Section 6048 Section 6048A Section 6049 Section 6049A Section 6050W Section 7874 Section 881 Section 882 Section 884 Section 892 Section 894 Section 897 Section 904 Section 951 Section 960
gptkbp:taxStatus	Foreign Business Income Foreign Capital Gains Foreign Dividends Foreign Interest Foreign Partnership Income Foreign Rental Income Foreign Royalties Foreign Trust Income
gptkbp:bfsParent	gptkb:Gary_Clyde_Hufbauer
gptkbp:bfsLayer	6