Contents
(The)Requirement for U.S. creditability under the voluntary-tax rules in 901 in relating to subsidiary's tax assessment result in Korea / Jeon, Jung-Hweon ; Lee, Young-Han ; Choi, Ji-Kwang 1
┃Abstract┃ 1
I. Introduction 2
II. Review of U.S. Treas. Reg. §1.901-2(e)(5) 5
1. Overview of U.S. foreign tax paid credit system 5
2. The content of U.S. Treas. Reg. §1.901-2(e) 7
3. Application requirements 9
III. Tax Audit on Korean Subsidiaries and Application of U.S. Treas. Reg. §1.901-2(e)(5) 16
1. Overview of Domestic Tax Audit 16
2. Cases of Tax audit (1)_Company A 18
3. Cases of tax audit (2)_Company B 21
IV. Analysis and Countermeasure of U.S. Treas. Reg. §1.901-2(e)(5) 23
1. Foreign Tax Credit, as the measns fo Tax Planning 23
2. Possibility of Increase in Tax Appeals 24
V. Conclusion 25
┃bibliography┃ 28
┃국문요약┃ 29