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외국납부세액공제 해당여부
조세심판원 질의회신 | 2006-04-11 | 서면인터넷방문상담1팀-467 | 기타
Document Number

Document Internet Visit Counseling Team 1-467 (206.04.12)

Journal

In case where any foreign source income is added to the global income amount of a resident, if any foreign income tax amount levied by the government of the country where the income is generated on any foreign source income, may be paid or payable foreign tax credit.

Congress RESALS

Executive officers and employees dispatched to overseas business places, etc. of a domestic corporation under Article 3 of the Enforcement Decree of the Income Tax Act and Article 1-5 of the General Rule of the same Act shall be deemed residents regardless of the period of secondment if the period of secondment is deemed to be re-entry after the expiration of the period of secondment, considering the status of assets of such domestic corporation as their families or assets. If the amount of global income of the resident is added to his global income, if they have paid or are payable the amount of foreign income tax levied by the government of the country in which the income is generated, the amount of foreign income tax may be deducted under Article 57 of the Income Tax Act

Related statutes

【Foreign Tax Credit】

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