美国是「属人主义的税制,美国居民的「世界收入(worldwide income) 都是所得税的征税范围,「世界财产(worldwide estate)也都是遗产和赠与税的征税范围。
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worldwide Gross Income 全球总收入
Resident enterprises: on worldwide income with 25% tax rate.
居民企业,就其全球所得,按25%税率缴纳企业所得税。
By contrast, the U. s. imposes taxes on the worldwide income of American companies, making them less competitive in foreign markets.
相反,美国对全世界的美国公司都征收所得税,这样就使它们在国外市场的竞争力下降。
Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended.
帕特和诺曼必须申报他们的全球收入,包括做选择的当年和以后的年月,直到取消这选择为止。
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