foreign-earned income

См. также в других словарях:

• Foreign Earned Income Exclusion — The amount of income earned from a foreign source that is excludable from domestic taxation. The foreign earned income exclusion can only be claimed by those who meet the foreign residence or physical presence tests, who have a tax home in a… …   Investment dictionary

• foreign-source income — Income earned from international operations. Bloomberg Financial Dictionary …   Financial and business terms

• earned income — The following types of income are treated as earned income: • income from employment; • income from trades, professions, and vocations; • foreign business profits; • patent and copyright income received by the creator; • a proportion of the… …   Accounting dictionary

• income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

• blocked income — Income earned by foreign taxpayer which is not subject to tax in U.S. because taxpayer is precluded in foreign country from making conversion of foreign earned income to dollars …   Black's law dictionary

• blocked income — Income earned by foreign taxpayer which is not subject to tax in U.S. because taxpayer is precluded in foreign country from making conversion of foreign earned income to dollars …   Black's law dictionary

• foreign branch — A foreign affiliate that is legally a part of the firm. According to the U.S. tax code, foreign branch income is taxed as it is earned in the foreign country. Bloomberg Financial Dictionary …   Financial and business terms

• Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… …   Wikipedia

• Bona Fide Foreign Resident — Any resident of a foreign country that meets the IRS criteria for the bona fide residence test. This test classifies any person that lives in any foreign country for the entire tax year as a Bona Fide Foreign Resident. Anyone falling into this… …   Investment dictionary

• Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… …   Wikipedia

• Foreign trade of the Soviet Union — Soviet foreign trade played only a minor role in the Soviet economy. In 1985, for example, exports and imports each accounted for only 4 percent of the Soviet gross national product. The Soviet Union maintained this low level because it could… …   Wikipedia