They may get tax credits for child care costs, their companies may be allowed to repatriate foreign profits, and their coming income tax cuts might fund a luxury vacation or two.

他们可以用儿童看护费用抵税，他们的公司或许可以把在外国的利润调拨回本国，并且他们享受的所得税减免可以用来度上一两个豪华假期了。

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The primary aim of the tax provisions is to prevent multinationals from abusing foreign tax credits.

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Donnelley asked for a refund based on carrying back unused research credits and foreign tax credits.

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Yet filing tax returns in multiple nations and claiming foreign tax credits is an imperfect process that often results in tax mismatches.

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