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对一个美国居民、外籍居民或国内公司,其所取得的所得,是否在美国纳税?可否享受美国某些税收扣除、抵免或优惠待遇?关键是要判定其所得来源是否属于美国。美国是一个以所得来源管辖权为原则行使税收管辖权的国家,税法规定凡是来源于其境内和其拥有行使主权区域内的所得,都必须在美国依法纳税。因此,对所得来源的判定标准,有其一套独特的做法。下面就其几个主要项目的所得来源判定标准问题,做一介绍。
Whether a U.S. resident, resident or domestic company is earning tax on the income it earns in the United States and whether certain U.S. tax deductions, credits or preferential treatment can be enjoyed? The key is to determine whether the source of income belongs to the United States. The United States is a country that exercises tax jurisdiction on the basis of its source jurisdiction. The tax law stipulates that any income derived from its territory or within its area of sovereign rights must be taxed in the United States in accordance with the law. Therefore, there is a unique set of criteria for determining the source of income. Here are some of the main items of its source of judgment criteria, make an introduction.