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  • Jamie Section3&4

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    Jamie Harp
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    A country can tax on the basis of source of income, citizenship of the taxpayer, and / or residence of the taxpayer. The citizenship basis taxes income of the country s citizens regardless of source or where they reside. The Territorial approach only income earned in that country is taxed. The U.S. And most countries tax income using the worldwide approach.

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    Jamie-Section3&4

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    A country can tax on the basis of source of income, citizenship of the taxpayer, and / or residence of the taxpayer. The citizenship basis taxes income of the country s citizens regardless of source or where they reside. The Territorial approach only income earned in that country is taxed. The U.S. And most countries tax income using the worldwide approach.

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    Attribution Non-Commercial (BY-NC)
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    6 просмотров3 страницы

    Jamie Section3&4

    Загружено:

    Jamie Harp
    A country can tax on the basis of source of income, citizenship of the taxpayer, and / or residence of the taxpayer. The citizenship basis taxes income of the country s citizens regardless of source or where they reside. The Territorial approach only income earned in that country is taxed. The U.S. And most countries tax income using the worldwide approach.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 3

    TAX JURISDICTION

    Two Taxation approaches:


    Worldwide (nationality) approach all income of a resident or company of a country is taxed by that country, regardless of where it is earned. Territorial approach only income earned in that country is taxed. *The U.S. and most countries tax income using the worldwide approach.

    TAX JURISDICTION
    A country can tax on the basis of source of income, citizenship of the taxpayer, and/or residence of the taxpayer. Almost all countries tax income earned within their borders--that is, at its source. The citizenship basis taxes income of the country s citizens regardless of source or where they reside. The residence basis taxes income of the country s residents regardless of source or citizenship.

    TAX JURISDICTION
    The U.S. Basis for Taxation  The U.S. taxes on the basis of source, residence, and citizenship.  Residence is defined by being a permanent resident (green card test) and ?? By residing in the U.S. for at least 183 days in a year (physical presence test)  In combination

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