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New York Form it 222 General Corporation Tax Credit for Full

New York Form it 222 General Corporation Tax Credit for Full

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welcome to accounting with Audra and the first episode in a new series on foreign tax credits what is a foreign tax credit and how does it impact the overall tax pasture of a global company well in Prior videos I have discussed how U.S companies over time have brought in their consumer base across globe this has in turn added complexity to where companies pay tax as well as how much they pay in tax furthermore U.S companies pay tax not only on the taxes they earn onshore in the U.S but may be required to pay tax on earnings from offshore activities foreign branches can be subject to double taxation Additionally the foreign operations of a U.S company may be subject to tax on foreign earnings as a result of various anti-deferal regimes such as the subpart F income investment in U.S property and guilty please see my other videos where I walk through the concept of subpartof and guilty in Greater detail without a foreign tax credit much of those earnings from overseas would be taxed twice

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