FOREIGN CAPITAL LOSS, FOREIGN INCOME TAX CREDIT, AND DOMESTIC INCOMES / Foreign Capital Loss, Foreign Income Tax Credit, and Domestic Incomes

A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit. Tax court states that if the capital loss is recognized in calculating the foreign income...

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Bibliographic Details
Main Author: Muhammad Santoso
Format: Article
Language:English
Published: Recep Tayyip Erdoğan Üniversitesi 2021-04-01
Series:Uluslararası Ekonomi, İşletme ve Politika Dergisi
Subjects:
Online Access:https://dergipark.org.tr/tr/pub/ueip/issue/60592/868563