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1986年,美国进行了税制改革,颁布了《1986年美国税收改革法》(以下简称改革法),该法与以前的税法典相比,对外国投资者产生了诸多新的影响。本文将就改革法涉及到外国投资者的新规定予以介绍,以供我国从事对外经济贸易工作的同志参考。一、关于所得来源地的有关规定。美国税收原则是,凡是来源于美国的所得,美国都加以征税,凡是来源于外国的所得,美国都不予征税,所以所得来源地在美国税法中具有很重要的意义。1986年以前,凡美国公司在三年内来源于世界各地的总收入的80％以上,
In 1986, the United States conducted a tax reform and promulgated the 1986 U.S. Tax Reform Law (hereinafter referred to as the Reform Act), which has had many new effects on foreign investors when compared with the previous tax code. This article will introduce the new regulations on foreign investors involved in the reform law for the reference of our comrades engaged in foreign economic relations and trade. First, on the source of the relevant provisions. The United States tax principle is that all income derived from the United States is subject to taxation in the United States, and all income derived from foreign countries is not taxed by the United States. Therefore, the source of income in the United States tax law is of great significance. Before 1986, where U.S. companies originated over 80% of their total revenue from all over the world in three years,