Archives: Flashcards

ETAX Multijurisdictional Matters R18-12B

When to apply the base erosion anti-abuse tax.

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ETAX Multijurisdictional Matters R18-11B

Qualifying tests for foreign-earned income exclusion.

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ETAX Multijurisdictional Matters R18-10B

Rates used to tax pre-1986 earnings and profits under the new territorial tax system.

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ETAX Multijurisdictional Matters R18-09B

Properties used in trade or business outside of USA, where gains are not deferred.

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