International tax question for experts# Accounting - 会计审计
t*3
1 楼
昨天量大价升，今天量小盘整，试试逢低买入，
有色，地产回落，大盘就靠权重股，601398前一阵不太涨昨天补涨，后市估计还有一定
涨幅，中线可入。
有色，地产回落，大盘就靠权重股，601398前一阵不太涨昨天补涨，后市估计还有一定
涨幅，中线可入。
m*e
2 楼
从小就有一两个，今年突然多了几个，飘来飘去很烦。查了眼底都正常，这两天又眼干
，胀，电脑都不敢看了，医生建议滴人工眼泪，一周后复查。请问有啥方法缓解或者避
免增多吗？有时候真的很烦T_T
，胀，电脑都不敢看了，医生建议滴人工眼泪，一周后复查。请问有啥方法缓解或者避
免增多吗？有时候真的很烦T_T
m*6
3 楼
BAIDU不着.
L*d
4 楼
3D RealD归来, 汇报一下观后感:
1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
Terra.
2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
就是假地, 这个就足以乱真了
3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
倩女幽魂了, 呵呵
4. 结局是大团圆地(至少是目前), 反映了好莱坞主创人员不是傻子, 没有丢掉娱乐观
众这个金钥匙. 况且这个娱乐的层次不说多高吧, 至少不低俗吧? 至于看完了观众鼓几
下掌也没有什么好计较的吧. 美国这么个大杂烩国家, 某些肤色某些阶层的百姓被娱乐
了, 有感动了, 拍两下手 show appreciation, that's it, 看完Ava
1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
Terra.
2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
就是假地, 这个就足以乱真了
3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
倩女幽魂了, 呵呵
4. 结局是大团圆地(至少是目前), 反映了好莱坞主创人员不是傻子, 没有丢掉娱乐观
众这个金钥匙. 况且这个娱乐的层次不说多高吧, 至少不低俗吧? 至于看完了观众鼓几
下掌也没有什么好计较的吧. 美国这么个大杂烩国家, 某些肤色某些阶层的百姓被娱乐
了, 有感动了, 拍两下手 show appreciation, that's it, 看完Ava
r*5
5 楼
这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
用水泥台放拍。
天气不好,能见度不远.
Chrysler Building一直都是我的大爱.
很喜欢俯瞰纽约的感觉.
几张全景还是不能拍下现场的宏伟.
用水泥台放拍。
天气不好,能见度不远.
Chrysler Building一直都是我的大爱.
很喜欢俯瞰纽约的感觉.
几张全景还是不能拍下现场的宏伟.
P*i
6 楼
要喝点咖啡么？还是倒床呼呼去？
z*e
7 楼
想紧密团结在魏老师身边
结果魏老师已经开始cloud和nosql了
这就是跳船的信号
魏老师其实十年前就跳了
丫懂ejb，其它的有几个懂ejb的？
所以魏老师还算有救
给丫点拨一下，开窍也不算太难，毕竟我们都经过那个阶段
也就是几天的事，前几天对cloud一窍不通的他
今天已经懂cloud了，看明白原来cloud可以简单暴兵并节约成本
是战略上的胜利，跟拼命撰机省钱那种战术比起来
那是要牛逼太多了，于是就开始说cloud了
所以从昨天承认铁道部app server没问题，今天开始分布式之后
又一个巨大的进步，下一步就是nosql了，让丫看明白为什么要nosql
以及nosql怎么转换acid的db到base，之后其实也没剩下什么了
app server, web server再到nosql，三层都搞定啦
没有啦，网络估计魏老师自己都不好意思说下去了
10g的网线，放心，cloud的数据中心比这个宽得多
再高级一点的什么stream之类的，老魏接受起来恐怕是有难度
因为本身也不是很成熟，不过基本上达标了
实际上魏老师自己的product也已经用java全部重构了
从c#改过来的，所以还在用老旧破烂做server side的
还不跳，更待何时？
魏老师已经跳了
结果魏老师已经开始cloud和nosql了
这就是跳船的信号
魏老师其实十年前就跳了
丫懂ejb，其它的有几个懂ejb的？
所以魏老师还算有救
给丫点拨一下，开窍也不算太难，毕竟我们都经过那个阶段
也就是几天的事，前几天对cloud一窍不通的他
今天已经懂cloud了，看明白原来cloud可以简单暴兵并节约成本
是战略上的胜利，跟拼命撰机省钱那种战术比起来
那是要牛逼太多了，于是就开始说cloud了
所以从昨天承认铁道部app server没问题，今天开始分布式之后
又一个巨大的进步，下一步就是nosql了，让丫看明白为什么要nosql
以及nosql怎么转换acid的db到base，之后其实也没剩下什么了
app server, web server再到nosql，三层都搞定啦
没有啦，网络估计魏老师自己都不好意思说下去了
10g的网线，放心，cloud的数据中心比这个宽得多
再高级一点的什么stream之类的，老魏接受起来恐怕是有难度
因为本身也不是很成熟，不过基本上达标了
实际上魏老师自己的product也已经用java全部重构了
从c#改过来的，所以还在用老旧破烂做server side的
还不跳，更待何时？
魏老师已经跳了
D*h
8 楼
I'm just going to go straight to the question. If a CFC makes a dividend
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much
t*3
9 楼
盘尾有资金进入，大盘上3300就靠权重了，特别是没怎么涨的。
a*g
10 楼
totally agree...
t*s
11 楼
你什么架都没，拍得还这么好。照片处理得真是到位啊。
我是不能用三脚架就感到不能拍一样，相机这么难摆，真是没想到啊。
我是不能用三脚架就感到不能拍一样，相机这么难摆，真是没想到啊。
s*8
12 楼
早点睡了吧 还美容
【在 P*******i 的大作中提到】
: 要喝点咖啡么？还是倒床呼呼去？
【在 P*******i 的大作中提到】
: 要喝点咖啡么？还是倒床呼呼去？
z*e
13 楼
魏老师之前的战术，就是搞微操
打rpg，练级，打怪
但是cloud是暴兵流，你级别再高又怎样？
我暴两百个师，你只有两个师
我给你古德里安，给你隆美尔
一百比一，一样废掉你
打rpg，练级，打怪
但是cloud是暴兵流，你级别再高又怎样？
我暴两百个师，你只有两个师
我给你古德里安，给你隆美尔
一百比一，一样废掉你
m*e
14 楼
dividend withholding tax
B*n
15 楼
实在是不喜欢大象
h*o
16 楼
赞！写了这么多不得不赞。
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
G*d
17 楼
其实不如去rockfeller center
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
P*i
18 楼
你给我发几个元宵，先。
早点睡了吧 还美容
【在 s**********8 的大作中提到】
: 早点睡了吧 还美容
早点睡了吧 还美容
【在 s**********8 的大作中提到】
: 早点睡了吧 还美容
z*e
19 楼
再后面给老魏普及一下python，nodejs之类的花哨玩意
让老魏把他的那些乱七八糟的玩意给port到nodejs上去算了
也省得来祸害我们jvm，还是祸害公孙大神还有二爷他们去吧
感觉老魏在那边找到真爱的可能性比在jvm上找到真爱的可能性要大一点
jvm上对老魏评价普遍不高，多数都不认为老魏适合做server side
不知道前端他们收不收，老魏搞backend，估计够呛
让老魏把他的那些乱七八糟的玩意给port到nodejs上去算了
也省得来祸害我们jvm，还是祸害公孙大神还有二爷他们去吧
感觉老魏在那边找到真爱的可能性比在jvm上找到真爱的可能性要大一点
jvm上对老魏评价普遍不高，多数都不认为老魏适合做server side
不知道前端他们收不收，老魏搞backend，估计够呛
s*n
20 楼
See IRC Section 245. It goes hand in hand with the sourcing rules.
t*3
21 楼
大象开始跳舞了，虽然跑的慢，但势不可挡，今天尾盘又上量拉高，3天已稳升8%，超过前期高点，看样子要奔去年高点5.4，配合大盘上3300， 中线持有到月底30%，全仓。
【在 B********n 的大作中提到】
: 实在是不喜欢大象
【在 B********n 的大作中提到】
: 实在是不喜欢大象
s*n
22 楼
电脑特效咋能让你想到幽灵公主呢，说剧情像还差不多……
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
c*y
23 楼
为啥你的颜色调的这么好，555
跟两张你没贴的角度，hoho
Jersey side：
BOA的新楼：
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
跟两张你没贴的角度，hoho
Jersey side：
BOA的新楼：
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
s*8
24 楼
额看看
【在 P*******i 的大作中提到】
: 你给我发几个元宵，先。
:
: 早点睡了吧 还美容
【在 P*******i 的大作中提到】
: 你给我发几个元宵，先。
:
: 早点睡了吧 还美容
z*e
25 楼
老魏总得来说，智商不算低
知道有些地方比较老旧，比如主机
不应该转过去，所以虽然没有什么人忽悠他用分布式
而且搞分布式的几乎都对他评价颇低
老魏还是坚决不走主机那条路
这点还是聪明的，然后死皮赖脸凑到分布式之后
开始试探cloud，从他那几个对cloud的简单描述可以看出
丫就是一cloud处男，根本不懂cloud
但是经过点拨之后，陡然明白，哦
原来web server用cloud可以省几百个server的钱啊
于是赶紧上cloud，所以老魏虽然技术落伍
但是知道那块有金子，所以哪怕那一块的人都骂他
他还是要往那一块凑
知道有些地方比较老旧，比如主机
不应该转过去，所以虽然没有什么人忽悠他用分布式
而且搞分布式的几乎都对他评价颇低
老魏还是坚决不走主机那条路
这点还是聪明的，然后死皮赖脸凑到分布式之后
开始试探cloud，从他那几个对cloud的简单描述可以看出
丫就是一cloud处男，根本不懂cloud
但是经过点拨之后，陡然明白，哦
原来web server用cloud可以省几百个server的钱啊
于是赶紧上cloud，所以老魏虽然技术落伍
但是知道那块有金子，所以哪怕那一块的人都骂他
他还是要往那一块凑
D*h
26 楼
Thanks guys for your help. Are you guys currently doing international tax as
well?
well?
x*w
27 楼
瓦，发动工行是超级主力，今天其它银行都一般。她一个人狂拉威震全场。牛比大了。
如果走成０６年底那样彪就太狠了。。。
如果走成０６年底那样彪就太狠了。。。
M*k
28 楼
顶最后两句。
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
m*1
29 楼
真棒！
P*i
30 楼
嗯，吃饱了，睡觉去了。 对了，你咋总能变出来包子？
额看看
【在 s**********8 的大作中提到】
: 额看看
额看看
【在 s**********8 的大作中提到】
: 额看看
z*e
31 楼
看老魏下一步是不是接受单线程和异步
如果接受了，就往nodejs方向去普及
如果不接受，就往python方向去普及
这两个都很花哨，老魏应该过去有得搞
如果接受了，就往nodejs方向去普及
如果不接受，就往python方向去普及
这两个都很花哨，老魏应该过去有得搞
z*y
32 楼
No, you don't get a DRD for dividend distribution from a CFC. Section 965
temporary DRD has expired long time ago.
Broadly, there are several things you need to consider when you receive an
actual dividend distribution from the CFC (note that this applies to an
ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
section 956 income).
1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
balances). If there is, the actual distribution should come out of PTI
first. Thus, there would be no current US income inclusion unless the
distribution exceeds the PTI.
2. When there is PTI, please remember to look at the f/x impact of the
distribution of the dividends. That is to say, you will have to calculate
the f/x gains/losses on the distribution and report that amount on Schedule
I, line 8 of the form 5471.
3. If the distribution amount exceeds PTI balance, the excessive portion
will be currently taxed in the US as foreign dividends. The total amount of
foreign source income will be the amount of (excess) dividend + section 78
gross-up. Section 78 gross-up needs to be calculated based on the CFC's E&P
and foreign tax pool.
4. Once you have calculated the total amount of US income inclusion, you
should start calculating the section 901 and section 902 foreign tax credit.
The ultimate US FTC you can take, however, will be subject to the section
904 FTC limitation. These rules are extremely complicated and depend on
whether you have any other foreign source income. I'm not going to
elaborate here.
For the above, I assume you have gone through the analysis under section 301
and feel comfortable with the position that the distribution does come out
of E&P and does not give rise to return of capital and/or capital gains.
Otherwise the tax implications will be entirely different.
Lastly, section 245 generally doesn't apply here unless the CFC has a US
trade or business and US-effectively connected income, which is extremely
rare based on my experience.
Hope this helps.
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
temporary DRD has expired long time ago.
Broadly, there are several things you need to consider when you receive an
actual dividend distribution from the CFC (note that this applies to an
ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
section 956 income).
1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
balances). If there is, the actual distribution should come out of PTI
first. Thus, there would be no current US income inclusion unless the
distribution exceeds the PTI.
2. When there is PTI, please remember to look at the f/x impact of the
distribution of the dividends. That is to say, you will have to calculate
the f/x gains/losses on the distribution and report that amount on Schedule
I, line 8 of the form 5471.
3. If the distribution amount exceeds PTI balance, the excessive portion
will be currently taxed in the US as foreign dividends. The total amount of
foreign source income will be the amount of (excess) dividend + section 78
gross-up. Section 78 gross-up needs to be calculated based on the CFC's E&P
and foreign tax pool.
4. Once you have calculated the total amount of US income inclusion, you
should start calculating the section 901 and section 902 foreign tax credit.
The ultimate US FTC you can take, however, will be subject to the section
904 FTC limitation. These rules are extremely complicated and depend on
whether you have any other foreign source income. I'm not going to
elaborate here.
For the above, I assume you have gone through the analysis under section 301
and feel comfortable with the position that the distribution does come out
of E&P and does not give rise to return of capital and/or capital gains.
Otherwise the tax implications will be entirely different.
Lastly, section 245 generally doesn't apply here unless the CFC has a US
trade or business and US-effectively connected income, which is extremely
rare based on my experience.
Hope this helps.
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
t*3
33 楼
是啊，一般人是拉不动大象的，既然拉动了，轻易是停不下来的
【在 x**w 的大作中提到】
: 瓦，发动工行是超级主力，今天其它银行都一般。她一个人狂拉威震全场。牛比大了。
: 如果走成０６年底那样彪就太狠了。。。
【在 x**w 的大作中提到】
: 瓦，发动工行是超级主力，今天其它银行都一般。她一个人狂拉威震全场。牛比大了。
: 如果走成０６年底那样彪就太狠了。。。
L*d
34 楼
夜晚森林发荧光那段, 呵呵
【在 s***n 的大作中提到】
: 电脑特效咋能让你想到幽灵公主呢，说剧情像还差不多……
【在 s***n 的大作中提到】
: 电脑特效咋能让你想到幽灵公主呢，说剧情像还差不多……
S*M
35 楼
不错，好奇你没有三角架，怎么拼的全景？
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
s*8
36 楼
别人强给额 不能不给面子阿
【在 P*******i 的大作中提到】
: 嗯，吃饱了，睡觉去了。 对了，你咋总能变出来包子？
:
: 额看看
【在 P*******i 的大作中提到】
: 嗯，吃饱了，睡觉去了。 对了，你咋总能变出来包子？
:
: 额看看
a*d
37 楼
很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
x*w
38 楼
我在看工商银行！ 看的我冷汗一身 貌似10月来拉的线配合成交量牛b的要死而且这种
盘子很少庄家能画图骗人。周三他放量工的时候我觉得他又放那么大量没戏了 结果周
五很轻易继续放量涨。。怎么回事 靠。。它历史上很少涨 要涨就是连续暴涨数天 我
很慌 我又狂躁了 。。。
【在 t****3 的大作中提到】
: 是啊，一般人是拉不动大象的，既然拉动了，轻易是停不下来的
盘子很少庄家能画图骗人。周三他放量工的时候我觉得他又放那么大量没戏了 结果周
五很轻易继续放量涨。。怎么回事 靠。。它历史上很少涨 要涨就是连续暴涨数天 我
很慌 我又狂躁了 。。。
【在 t****3 的大作中提到】
: 是啊，一般人是拉不动大象的，既然拉动了，轻易是停不下来的
s*n
39 楼
soga
不过画面实在没啥好比的，人Mononoke都是十几年前的作品了。
夜晚森林发荧光那段, 呵呵
【在 L******d 的大作中提到】
: 夜晚森林发荧光那段, 呵呵
不过画面实在没啥好比的，人Mononoke都是十几年前的作品了。
夜晚森林发荧光那段, 呵呵
【在 L******d 的大作中提到】
: 夜晚森林发荧光那段, 呵呵
N*i
40 楼
拍得很好，最喜欢5，细节好极了。
黑mm为何拿走你的tripod？
黑mm为何拿走你的tripod？
P*i
41 楼
真有面子！
俺说的是俺哈。嘻嘻。
别人强给额 不能不给面子阿
【在 s**********8 的大作中提到】
: 别人强给额 不能不给面子阿
俺说的是俺哈。嘻嘻。
别人强给额 不能不给面子阿
【在 s**********8 的大作中提到】
: 别人强给额 不能不给面子阿
z*y
42 楼
Thanks. But this is really an extremely high-level summary and only
represents 1% of the level of difficulty of how these rules actually work in
real life...
【在 a****d 的大作中提到】
: 很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
:
: or
: 2)
represents 1% of the level of difficulty of how these rules actually work in
real life...
【在 a****d 的大作中提到】
: 很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
:
: or
: 2)
t*3
43 楼
所以说背后有强大的支撑，后市可期。转这个贴子，第一张是工行。
http://www.mitbbs.com/article_t/ChinaStock/31287579.html
从图上看，正在玩成上升通道的W低，完成后是6块附近，然后上冲后可能有盘整，最后
达到通道顶部8块以上。而且图上看两次箱底到箱中基本没有回调。
【在 x**w 的大作中提到】
: 我在看工商银行！ 看的我冷汗一身 貌似10月来拉的线配合成交量牛b的要死而且这种
: 盘子很少庄家能画图骗人。周三他放量工的时候我觉得他又放那么大量没戏了 结果周
: 五很轻易继续放量涨。。怎么回事 靠。。它历史上很少涨 要涨就是连续暴涨数天 我
: 很慌 我又狂躁了 。。。
http://www.mitbbs.com/article_t/ChinaStock/31287579.html
从图上看，正在玩成上升通道的W低，完成后是6块附近，然后上冲后可能有盘整，最后
达到通道顶部8块以上。而且图上看两次箱底到箱中基本没有回调。
【在 x**w 的大作中提到】
: 我在看工商银行！ 看的我冷汗一身 貌似10月来拉的线配合成交量牛b的要死而且这种
: 盘子很少庄家能画图骗人。周三他放量工的时候我觉得他又放那么大量没戏了 结果周
: 五很轻易继续放量涨。。怎么回事 靠。。它历史上很少涨 要涨就是连续暴涨数天 我
: 很慌 我又狂躁了 。。。
A*o
44 楼
你这是啥点啊...怎么还在
【在 s***n 的大作中提到】
: soga
: 不过画面实在没啥好比的，人Mononoke都是十几年前的作品了。
:
: 夜晚森林发荧光那段, 呵呵
【在 s***n 的大作中提到】
: soga
: 不过画面实在没啥好比的，人Mononoke都是十几年前的作品了。
:
: 夜晚森林发荧光那段, 呵呵
h*u
45 楼
好片，这就是广角啊。 请问上这个大楼要钱么？
s*8
46 楼
LOL
【在 P*******i 的大作中提到】
: 真有面子！
: 俺说的是俺哈。嘻嘻。
:
: 别人强给额 不能不给面子阿
【在 P*******i 的大作中提到】
: 真有面子！
: 俺说的是俺哈。嘻嘻。
:
: 别人强给额 不能不给面子阿
D*h
47 楼
I'm just going to go straight to the question. If a CFC makes a dividend
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much
distribution (from Sub. F or non Sub. F income) to the US parent company,
what is the rule on any dividend received deduction for the Parent company?
I know the rule can't be the same as the general DRD rule, so please explain
and elaborate. Thanks so much
t*3
48 楼
中央汇金投资有限责任公司 11831700.00 35.42 未变
中华人民共和国财政部 11800600.00 35.33 未变
香港中央结算代理人有限公司 6850080.00 20.51 -890
高盛集团 1318080.00 3.95 新进 1318080
美国运通公司 63806.10 0.19 新进 63806.1
终于搞清楚了，看以上工行的最大股东，高盛集团新进1318080，就是说美国政府赤裸
裸地印钱输出通涨。周五换手0.15%就升了近5%，且不是跳开，几乎是涨上来的。如果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
中华人民共和国财政部 11800600.00 35.33 未变
香港中央结算代理人有限公司 6850080.00 20.51 -890
高盛集团 1318080.00 3.95 新进 1318080
美国运通公司 63806.10 0.19 新进 63806.1
终于搞清楚了，看以上工行的最大股东，高盛集团新进1318080，就是说美国政府赤裸
裸地印钱输出通涨。周五换手0.15%就升了近5%，且不是跳开，几乎是涨上来的。如果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
s*n
49 楼
昼伏夜出，说得就素俺……
你这是啥点啊...怎么还在
【在 A********o 的大作中提到】
: 你这是啥点啊...怎么还在
你这是啥点啊...怎么还在
【在 A********o 的大作中提到】
: 你这是啥点啊...怎么还在
r*5
50 楼
谢谢。
【在 m******1 的大作中提到】
: 真棒！
【在 m******1 的大作中提到】
: 真棒！
P*i
51 楼
睡觉了，睡觉了，明天还有饭局
LOL
【在 s**********8 的大作中提到】
: LOL
LOL
【在 s**********8 的大作中提到】
: LOL
m*e
52 楼
dividend withholding tax
HQ
53 楼
外资抬轿有什么好怕的
果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘
，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
【在 t****3 的大作中提到】
: 中央汇金投资有限责任公司 11831700.00 35.42 未变
: 中华人民共和国财政部 11800600.00 35.33 未变
: 香港中央结算代理人有限公司 6850080.00 20.51 -890
: 高盛集团 1318080.00 3.95 新进 1318080
: 美国运通公司 63806.10 0.19 新进 63806.1
: 终于搞清楚了，看以上工行的最大股东，高盛集团新进1318080，就是说美国政府赤裸
: 裸地印钱输出通涨。周五换手0.15%就升了近5%，且不是跳开，几乎是涨上来的。如果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘
，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
【在 t****3 的大作中提到】
: 中央汇金投资有限责任公司 11831700.00 35.42 未变
: 中华人民共和国财政部 11800600.00 35.33 未变
: 香港中央结算代理人有限公司 6850080.00 20.51 -890
: 高盛集团 1318080.00 3.95 新进 1318080
: 美国运通公司 63806.10 0.19 新进 63806.1
: 终于搞清楚了，看以上工行的最大股东，高盛集团新进1318080，就是说美国政府赤裸
: 裸地印钱输出通涨。周五换手0.15%就升了近5%，且不是跳开，几乎是涨上来的。如果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
r*g
54 楼
看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
量的兵力卷土重来的话神仙也挡不住。
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
量的兵力卷土重来的话神仙也挡不住。
【在 L******d 的大作中提到】
: 3D RealD归来, 汇报一下观后感:
: 1. 情节是有雷同地, 特别是与Pocahontas, Dances with Wolves以及后来的动画片
: Terra.
: 2. 电脑特效画面是乱真地, 能让人想起看过的一些影片, 如幽灵公主, 如蜀山传...
: 但是人家老卡做得更好更精致更逼真, 这看起来感觉就与看动画太不一样了: 动画一看
: 就是假地, 这个就足以乱真了
: 3. 爱情是跨越物种地, 这个和国产的聊斋人与鬼/狐仙各种动物仙/各种植物仙之恋有
: 一比. 不过感觉影片的主旋律是天人合一而不是爱情, 影片里的爱情不过是副产品, 就
: 算没有爱情这条线索, 估计Jake也会是同样的选择, 所以论爱情不及Titantic, 更不及
: 倩女幽魂了, 呵呵
r*5
55 楼
主要是你的tripod不好用。我还好，索性啥也没有，就可以专心的研究怎么在水泥台上
摆机器。花不少时间倒是。
【在 t*****s 的大作中提到】
: 你什么架都没，拍得还这么好。照片处理得真是到位啊。
: 我是不能用三脚架就感到不能拍一样，相机这么难摆，真是没想到啊。
摆机器。花不少时间倒是。
【在 t*****s 的大作中提到】
: 你什么架都没，拍得还这么好。照片处理得真是到位啊。
: 我是不能用三脚架就感到不能拍一样，相机这么难摆，真是没想到啊。
s*8
56 楼
明天额也有
【在 P*******i 的大作中提到】
: 睡觉了，睡觉了，明天还有饭局
:
: LOL
【在 P*******i 的大作中提到】
: 睡觉了，睡觉了，明天还有饭局
:
: LOL
s*n
57 楼
See IRC Section 245. It goes hand in hand with the sourcing rules.
t*3
58 楼
如果合国家队的意最好，如果不合意，中央一个小拇指就会让外资血流成河，更可怕的
是这外资是印出来的，人家不CARE，散民站对了当然喝高汤，站错了就是流血。
【在 HQ 的大作中提到】
: 外资抬轿有什么好怕的
:
: 果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘
: ，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
是这外资是印出来的，人家不CARE，散民站对了当然喝高汤，站错了就是流血。
【在 HQ 的大作中提到】
: 外资抬轿有什么好怕的
:
: 果高盛不想让钱打水漂的话最少还要涨15%。现在就看国家队如何应付了。时刻盯住盘
: ，看较量双方如何交战。现在背上已有汗了，TMD误打误撞进了雷区，我可是全仓。
s*n
59 楼
lol
差不多，我想起了抗战时期的国军对日军……
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
差不多，我想起了抗战时期的国军对日军……
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
r*5
60 楼
两个楼风景不一样。rock可以看empire state和central park. empire state视角广，
四个方向都可以看。两个楼我拍的次数都不少。都是我的fav location.
【在 G********d 的大作中提到】
: 其实不如去rockfeller center
四个方向都可以看。两个楼我拍的次数都不少。都是我的fav location.
【在 G********d 的大作中提到】
: 其实不如去rockfeller center
P*i
61 楼
nite
明天额也有
【在 s**********8 的大作中提到】
: 明天额也有
明天额也有
【在 s**********8 的大作中提到】
: 明天额也有
D*h
62 楼
Thanks guys for your help. Are you guys currently doing international tax as
well?
well?
HQ
63 楼
1。不合意他们也不会有机会买到。中国那帮买办你还不知道？
2。阴谋论。他们要把外资骗进来然后套住？还是这句话，中国那帮买办怎么做事你还不
知道？老百姓怎么赔都无所谓，让洋大人赔钱了那真的是天诛地灭的罪过。
【在 t****3 的大作中提到】
: 如果合国家队的意最好，如果不合意，中央一个小拇指就会让外资血流成河，更可怕的
: 是这外资是印出来的，人家不CARE，散民站对了当然喝高汤，站错了就是流血。
2。阴谋论。他们要把外资骗进来然后套住？还是这句话，中国那帮买办怎么做事你还不
知道？老百姓怎么赔都无所谓，让洋大人赔钱了那真的是天诛地灭的罪过。
【在 t****3 的大作中提到】
: 如果合国家队的意最好，如果不合意，中央一个小拇指就会让外资血流成河，更可怕的
: 是这外资是印出来的，人家不CARE，散民站对了当然喝高汤，站错了就是流血。
j*9
64 楼
君不见印第安人的影子和Last Samura的情节么。。。呵呵。。。
r*5
65 楼
这个细节真漂亮。还是你的那个bean bag好，马上下单买个。下次有机会再上去拍长焦
夜景。
【在 c********y 的大作中提到】
: 为啥你的颜色调的这么好，555
: 跟两张你没贴的角度，hoho
: Jersey side：
: BOA的新楼：
夜景。
【在 c********y 的大作中提到】
: 为啥你的颜色调的这么好，555
: 跟两张你没贴的角度，hoho
: Jersey side：
: BOA的新楼：
s*8
66 楼
nite
【在 P*******i 的大作中提到】
: nite
:
: 明天额也有
【在 P*******i 的大作中提到】
: nite
:
: 明天额也有
z*y
67 楼
No, you don't get a DRD for dividend distribution from a CFC. Section 965
temporary DRD has expired long time ago.
Broadly, there are several things you need to consider when you receive an
actual dividend distribution from the CFC (note that this applies to an
ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
section 956 income).
1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
balances). If there is, the actual distribution should come out of PTI
first. Thus, there would be no current US income inclusion unless the
distribution exceeds the PTI.
2. When there is PTI, please remember to look at the f/x impact of the
distribution of the dividends. That is to say, you will have to calculate
the f/x gains/losses on the distribution and report that amount on Schedule
I, line 8 of the form 5471.
3. If the distribution amount exceeds PTI balance, the excessive portion
will be currently taxed in the US as foreign dividends. The total amount of
foreign source income will be the amount of (excess) dividend + section 78
gross-up. Section 78 gross-up needs to be calculated based on the CFC's E&P
and foreign tax pool.
4. Once you have calculated the total amount of US income inclusion, you
should start calculating the section 901 and section 902 foreign tax credit.
The ultimate US FTC you can take, however, will be subject to the section
904 FTC limitation. These rules are extremely complicated and depend on
whether you have any other foreign source income. I'm not going to
elaborate here.
For the above, I assume you have gone through the analysis under section 301
and feel comfortable with the position that the distribution does come out
of E&P and does not give rise to return of capital and/or capital gains.
Otherwise the tax implications will be entirely different.
Lastly, section 245 generally doesn't apply here unless the CFC has a US
trade or business and US-effectively connected income, which is extremely
rare based on my experience.
Hope this helps.
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
temporary DRD has expired long time ago.
Broadly, there are several things you need to consider when you receive an
actual dividend distribution from the CFC (note that this applies to an
ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
section 956 income).
1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
balances). If there is, the actual distribution should come out of PTI
first. Thus, there would be no current US income inclusion unless the
distribution exceeds the PTI.
2. When there is PTI, please remember to look at the f/x impact of the
distribution of the dividends. That is to say, you will have to calculate
the f/x gains/losses on the distribution and report that amount on Schedule
I, line 8 of the form 5471.
3. If the distribution amount exceeds PTI balance, the excessive portion
will be currently taxed in the US as foreign dividends. The total amount of
foreign source income will be the amount of (excess) dividend + section 78
gross-up. Section 78 gross-up needs to be calculated based on the CFC's E&P
and foreign tax pool.
4. Once you have calculated the total amount of US income inclusion, you
should start calculating the section 901 and section 902 foreign tax credit.
The ultimate US FTC you can take, however, will be subject to the section
904 FTC limitation. These rules are extremely complicated and depend on
whether you have any other foreign source income. I'm not going to
elaborate here.
For the above, I assume you have gone through the analysis under section 301
and feel comfortable with the position that the distribution does come out
of E&P and does not give rise to return of capital and/or capital gains.
Otherwise the tax implications will be entirely different.
Lastly, section 245 generally doesn't apply here unless the CFC has a US
trade or business and US-effectively connected income, which is extremely
rare based on my experience.
Hope this helps.
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
t*3
68 楼
真是这样，我就拿住了。
再次看了一下，和你说的差不多，高盛是9月30之前买的H股，提前埋伏好了，现在是国家队托盘，顺便补A股价差。
还不
【在 HQ 的大作中提到】
: 1。不合意他们也不会有机会买到。中国那帮买办你还不知道？
: 2。阴谋论。他们要把外资骗进来然后套住？还是这句话，中国那帮买办怎么做事你还不
: 知道？老百姓怎么赔都无所谓，让洋大人赔钱了那真的是天诛地灭的罪过。
再次看了一下，和你说的差不多，高盛是9月30之前买的H股，提前埋伏好了，现在是国家队托盘，顺便补A股价差。
还不
【在 HQ 的大作中提到】
: 1。不合意他们也不会有机会买到。中国那帮买办你还不知道？
: 2。阴谋论。他们要把外资骗进来然后套住？还是这句话，中国那帮买办怎么做事你还不
: 知道？老百姓怎么赔都无所谓，让洋大人赔钱了那真的是天诛地灭的罪过。
p*i
69 楼
土著能赢全靠有牛比大型动物啊
..
一看
恋有
, 就
不及
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
..
一看
恋有
, 就
不及
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
r*5
70 楼
放水泥台子了。慢慢调，还是可以拼出来的。
【在 S*M 的大作中提到】
: 不错，好奇你没有三角架，怎么拼的全景？
【在 S*M 的大作中提到】
: 不错，好奇你没有三角架，怎么拼的全景？
P*i
71 楼
你投票了没？
nite
【在 s**********8 的大作中提到】
: nite
nite
【在 s**********8 的大作中提到】
: nite
a*d
72 楼
很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
t*3
73 楼
终于起来了，工行很抗跌啊
m*d
74 楼
没戏，等你六年后来了，人家早就升级出全攻防提速大象，狂狗外加蝎子了
人类的后勤根本没法搞，去了就是等死
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
人类的后勤根本没法搞，去了就是等死
【在 r*****g 的大作中提到】
: 看了两遍，感觉科技真是第一生产力啊，看到土著们用弓箭射飞机大炮的时候想到了义
: 和团。虽然片子最后弄了个土著大获全胜的大团圆结局，但10岁以上都知道在现实世界
: 里拿枪的流氓才往往是胜者。就算follow片子的setup，如果地球人回去以后集中更大
: 量的兵力卷土重来的话神仙也挡不住。
r*5
75 楼
谢6老大。
安检啊。正常尺寸的角架是不能带上去的。没想到连小的table tripod都被搜走了。上
次是带上去了的。
【在 N**i 的大作中提到】
: 拍得很好，最喜欢5，细节好极了。
: 黑mm为何拿走你的tripod？
安检啊。正常尺寸的角架是不能带上去的。没想到连小的table tripod都被搜走了。上
次是带上去了的。
【在 N**i 的大作中提到】
: 拍得很好，最喜欢5，细节好极了。
: 黑mm为何拿走你的tripod？
s*8
76 楼
给谁
【在 P*******i 的大作中提到】
: 你投票了没？
:
: nite
【在 P*******i 的大作中提到】
: 你投票了没？
:
: nite
z*y
77 楼
Thanks. But this is really an extremely high-level summary and only
represents 1% of the level of difficulty of how these rules actually work in
real life...
【在 a****d 的大作中提到】
: 很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
:
: or
: 2)
represents 1% of the level of difficulty of how these rules actually work in
real life...
【在 a****d 的大作中提到】
: 很好的帖子。很详细的回复。FTC的rule真的是复杂阿。
:
: or
: 2)
t*3
78 楼
大象跳舞喽
L*d
79 楼
看大家一直提Last Samura, 是说重机枪对马队的场景么? 那还得算上咱前清在洋枪下的马队...
【在 j*********9 的大作中提到】
: 君不见印第安人的影子和Last Samura的情节么。。。呵呵。。。
【在 j*********9 的大作中提到】
: 君不见印第安人的影子和Last Samura的情节么。。。呵呵。。。
r*5
80 楼
21刀。多花15刀可以上102楼，上去过，没意思。一小地方还都是封闭的玻璃窗，完全
给不拍照的人设计的。
【在 h*********u 的大作中提到】
: 好片，这就是广角啊。 请问上这个大楼要钱么？
给不拍照的人设计的。
【在 h*********u 的大作中提到】
: 好片，这就是广角啊。 请问上这个大楼要钱么？
P*i
81 楼
me yah
给谁
【在 s**********8 的大作中提到】
: 给谁
给谁
【在 s**********8 的大作中提到】
: 给谁
l*w
82 楼
这个一定要顶。。。本版潜水员之中藏龙卧虎啊。
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
c*y
83 楼
这个太强悍了，从4.5直接拉上来，就不知道是国家队还是洋枪队呀
l*g
84 楼
开什么玩笑？人类只要扔几颗原子弹下去就搞定了。
【在 m*****d 的大作中提到】
: 没戏，等你六年后来了，人家早就升级出全攻防提速大象，狂狗外加蝎子了
: 人类的后勤根本没法搞，去了就是等死
【在 m*****d 的大作中提到】
: 没戏，等你六年后来了，人家早就升级出全攻防提速大象，狂狗外加蝎子了
: 人类的后勤根本没法搞，去了就是等死
h*u
85 楼
谢谢啊大哥。 貌似比较贵， 我再考虑一下。
【在 r******5 的大作中提到】
: 21刀。多花15刀可以上102楼，上去过，没意思。一小地方还都是封闭的玻璃窗，完全
: 给不拍照的人设计的。
【在 r******5 的大作中提到】
: 21刀。多花15刀可以上102楼，上去过，没意思。一小地方还都是封闭的玻璃窗，完全
: 给不拍照的人设计的。
s*8
86 楼
哪？
【在 P*******i 的大作中提到】
: me yah
:
: 给谁
【在 P*******i 的大作中提到】
: me yah
:
: 给谁
a*d
87 楼
其实international tax真的很有意思。我们这边是core tax team自己做compliance，
然后international team负责review，我们再改。然后core tax的人也参与consulting
project. 所以做core tax的人也可以得到很多这方面的训练。不过很多时候矛盾就是
core tax partner要求pass掉的东西，international team不同意，我们夹在中间为难
。
然后international team负责review，我们再改。然后core tax的人也参与consulting
project. 所以做core tax的人也可以得到很多这方面的训练。不过很多时候矛盾就是
core tax partner要求pass掉的东西，international team不同意，我们夹在中间为难
。
l*o
88 楼
这棒子加量太震撼了。实在没坚持住，买了俩百股。没有钱啦。
h*e
89 楼
我好象跟贪大师拍过张一样的
20D + 17-40
再加另外一张。
去年12月31日拍的，应该是。
20D + 17-40
再加另外一张。
去年12月31日拍的，应该是。
m*I
90 楼
吃
额看看
【在 s**********8 的大作中提到】
: 额看看
额看看
【在 s**********8 的大作中提到】
: 额看看
D*h
91 楼
Thanks for the insight.
One more question on international tax. What is Subpart F income's impact on
ASC 740?
Here is what I think: Sub F income is taxed without actually repatriation of
income. So this creates a temporary difference and a DTA.
Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
F over CY E&P is deferred until future E&P generation.This deferred Sub F
income will also create a temp difference and a DTL.
Am I understanding this correctly? Please advise me. THanks
One more question on international tax. What is Subpart F income's impact on
ASC 740?
Here is what I think: Sub F income is taxed without actually repatriation of
income. So this creates a temporary difference and a DTA.
Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
F over CY E&P is deferred until future E&P generation.This deferred Sub F
income will also create a temp difference and a DTL.
Am I understanding this correctly? Please advise me. THanks
t*3
92 楼
不知道，反正9月高盛新入住，估计是他们开始拉，不知是否出货，明显是挖坑手法，量能吓人，如果是国家对，就要注意了，和中石油一个道理。
s*g
93 楼
跟风贴一张老照片，说到帝国大厦，又勾起了我的伤心事，按下不表。
在帝国大厦旁边带了六年，帝国大厦倒了的话，靠近基座的位置会砸到我。六年中就上
去过一次，2005年的春天，那时候我对照相一无所知，用佳能S70全自动模式拍了这张
照片，在风中手持了0.6秒，虽然糊掉一些，但是当时的美景太震撼了。一转眼5年多过
去了，估计很快又会再上去了，因为格爸爸和他LD又要来了。
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
在帝国大厦旁边带了六年，帝国大厦倒了的话，靠近基座的位置会砸到我。六年中就上
去过一次，2005年的春天，那时候我对照相一无所知，用佳能S70全自动模式拍了这张
照片，在风中手持了0.6秒，虽然糊掉一些，但是当时的美景太震撼了。一转眼5年多过
去了，估计很快又会再上去了，因为格爸爸和他LD又要来了。
【在 r******5 的大作中提到】
: 这次是和tencups,tanwan一起。天冷了，风大，table tripod被黑mm强行拿走。只好利
: 用水泥台放拍。
: 天气不好,能见度不远.
: Chrysler Building一直都是我的大爱.
: 很喜欢俯瞰纽约的感觉.
: 几张全景还是不能拍下现场的宏伟.
C*h
94 楼
吃
额看看
【在 s**********8 的大作中提到】
: 额看看
额看看
【在 s**********8 的大作中提到】
: 额看看
n*8
95 楼
mark!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
t*3
96 楼
不知道，反正9月高盛新入住，估计是他们开始拉，不知是否出货，明显是挖坑手法，
量能吓人，如果是国家对，就要注意了，和中石油一个道理。
量能吓人，如果是国家对，就要注意了，和中石油一个道理。
v*n
97 楼
喜欢photo wtih story。偶要步你后尘了，就是不知道能待几年。。
这边有啥好吃的中餐馆推荐下不？
【在 s*****g 的大作中提到】
: 跟风贴一张老照片，说到帝国大厦，又勾起了我的伤心事，按下不表。
: 在帝国大厦旁边带了六年，帝国大厦倒了的话，靠近基座的位置会砸到我。六年中就上
: 去过一次，2005年的春天，那时候我对照相一无所知，用佳能S70全自动模式拍了这张
: 照片，在风中手持了0.6秒，虽然糊掉一些，但是当时的美景太震撼了。一转眼5年多过
: 去了，估计很快又会再上去了，因为格爸爸和他LD又要来了。
这边有啥好吃的中餐馆推荐下不？
【在 s*****g 的大作中提到】
: 跟风贴一张老照片，说到帝国大厦，又勾起了我的伤心事，按下不表。
: 在帝国大厦旁边带了六年，帝国大厦倒了的话，靠近基座的位置会砸到我。六年中就上
: 去过一次，2005年的春天，那时候我对照相一无所知，用佳能S70全自动模式拍了这张
: 照片，在风中手持了0.6秒，虽然糊掉一些，但是当时的美景太震撼了。一转眼5年多过
: 去了，估计很快又会再上去了，因为格爸爸和他LD又要来了。
m*I
98 楼
bbi版
哪？
【在 s**********8 的大作中提到】
: 哪？
哪？
【在 s**********8 的大作中提到】
: 哪？
s*4
99 楼
I am not in international tax, but from what I know:
1. No, the current year SubF inclusion is a perm item and therefore a rate
driver for ETR.
2. Your understanding is right - it creates a DTL for the deferred subpart F
(section 952c limitation) but your current tax expense from Sub F inclusion
is reduced by CY E&P limitation, so overall the ETR rate stays same as if
there were no E&P limitation).
Hope it helps.
on
of
Sub
【在 D*********h 的大作中提到】
: Thanks for the insight.
: One more question on international tax. What is Subpart F income's impact on
: ASC 740?
: Here is what I think: Sub F income is taxed without actually repatriation of
: income. So this creates a temporary difference and a DTA.
: Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
: F over CY E&P is deferred until future E&P generation.This deferred Sub F
: income will also create a temp difference and a DTL.
: Am I understanding this correctly? Please advise me. THanks
1. No, the current year SubF inclusion is a perm item and therefore a rate
driver for ETR.
2. Your understanding is right - it creates a DTL for the deferred subpart F
(section 952c limitation) but your current tax expense from Sub F inclusion
is reduced by CY E&P limitation, so overall the ETR rate stays same as if
there were no E&P limitation).
Hope it helps.
on
of
Sub
【在 D*********h 的大作中提到】
: Thanks for the insight.
: One more question on international tax. What is Subpart F income's impact on
: ASC 740?
: Here is what I think: Sub F income is taxed without actually repatriation of
: income. So this creates a temporary difference and a DTA.
: Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
: F over CY E&P is deferred until future E&P generation.This deferred Sub F
: income will also create a temp difference and a DTL.
: Am I understanding this correctly? Please advise me. THanks
t*3
100 楼
不知有几个看了这个的，有所帮助也不枉费转摘。
s*8
101 楼
干啥的？
【在 m*******I 的大作中提到】
: bbi版
:
: 哪？
【在 m*******I 的大作中提到】
: bbi版
:
: 哪？
s*4
102 楼
BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
reinvest the foreign profits outside the US,so Sub F is a perm item for us.
If your company plans to repatriate everything back eventually, it makes
sense that it is a temp item though.
F
inclusion
【在 s********4 的大作中提到】
: I am not in international tax, but from what I know:
: 1. No, the current year SubF inclusion is a perm item and therefore a rate
: driver for ETR.
: 2. Your understanding is right - it creates a DTL for the deferred subpart F
: (section 952c limitation) but your current tax expense from Sub F inclusion
: is reduced by CY E&P limitation, so overall the ETR rate stays same as if
: there were no E&P limitation).
: Hope it helps.
:
: on
reinvest the foreign profits outside the US,so Sub F is a perm item for us.
If your company plans to repatriate everything back eventually, it makes
sense that it is a temp item though.
F
inclusion
【在 s********4 的大作中提到】
: I am not in international tax, but from what I know:
: 1. No, the current year SubF inclusion is a perm item and therefore a rate
: driver for ETR.
: 2. Your understanding is right - it creates a DTL for the deferred subpart F
: (section 952c limitation) but your current tax expense from Sub F inclusion
: is reduced by CY E&P limitation, so overall the ETR rate stays same as if
: there were no E&P limitation).
: Hope it helps.
:
: on
C*h
103 楼
北京广播学院，联系校友，丰富校友精神生活
干啥的？
【在 s**********8 的大作中提到】
: 干啥的？
干啥的？
【在 s**********8 的大作中提到】
: 干啥的？
D*h
104 楼
Thank a lot.
Since your company's APB23 position is to indefinitely reinvest foreigh
income overseas, then your company does NOT include foreign income in it US
consolidated GAAP financial statement. Therefore, there is a tax income (the
sub F) and never a book income. Thus it's a permanent difference. Is this
right
I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
or something. Sorry, I have a little bit FAS109 experience and recently got
into international tax. Try to tie everything together.
.
【在 s********4 的大作中提到】
: BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
: reinvest the foreign profits outside the US,so Sub F is a perm item for us.
: If your company plans to repatriate everything back eventually, it makes
: sense that it is a temp item though.
:
: F
: inclusion
Since your company's APB23 position is to indefinitely reinvest foreigh
income overseas, then your company does NOT include foreign income in it US
consolidated GAAP financial statement. Therefore, there is a tax income (the
sub F) and never a book income. Thus it's a permanent difference. Is this
right
I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
or something. Sorry, I have a little bit FAS109 experience and recently got
into international tax. Try to tie everything together.
.
【在 s********4 的大作中提到】
: BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
: reinvest the foreign profits outside the US,so Sub F is a perm item for us.
: If your company plans to repatriate everything back eventually, it makes
: sense that it is a temp item though.
:
: F
: inclusion
l*w
105 楼
Here is my two cents on ASC 740 and Subpart F income.
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by $100.
Therefore, for current tax calculation, $100 is added to the parent's book
income, causing current tax expense to increase by $35 (=100x35%, say).
For deferred tax, the fixed asset case is simple, a DTA of $35 is recognized
for the fixed asset account, since there will be $100 more deductible in
future when the difference reverses.
As to the deferred tax for the deemed dividend, it is the same logic in this
simplest case: $35 DTA for the added book-to-tax difference on the parents
investment account in the sub, note, the tax basis now is $100 more that the
usual dividend distribution.
However, Subpart F can become more complex.
1. Parent applies indefinite reversal exception. So the parent does not
recognize the DTA of the temp diff of its investment account in the sub. If
not, then there is only the current tax impact from the deemed dividend:
much like any other permanent difference.
But should the DTA be recognized? I guess your auditor has the final say?
From what I can understand PwC's guidance, the answer seems to be a Yes. I
interpret its main points as below:
* The sub's income is already deemed repatriated, somewhat in contradiction
with "indefinite reversal".
* Parent should pick one of the following as accounting policy:
View A: the DTA is sourced from a sub's account's inside basis differences,
and included in the parents deferred tax calculation
View B: the DTA is part of the parent's outside basis differences, and thus
should be limited to the would-be DTA from total outside basis difference of
parent's investment income in the sub.
2. The Subpart F income of $100 may not be recognized for tax after all due
to limitations, e.g., not enough sub's current E&P. For the part of $100
that is not deemed dividend but deferred, should DTA be recognized? My
interpretation of PwC's guide is similar to case #1 above.
Anyone who has actually dealt with these in real situations? Appreciate your
comments and opinions.
US
the
DTA
got
【在 D*********h 的大作中提到】
: Thank a lot.
: Since your company's APB23 position is to indefinitely reinvest foreigh
: income overseas, then your company does NOT include foreign income in it US
: consolidated GAAP financial statement. Therefore, there is a tax income (the
: sub F) and never a book income. Thus it's a permanent difference. Is this
: right
: I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
: or something. Sorry, I have a little bit FAS109 experience and recently got
: into international tax. Try to tie everything together.
:
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by $100.
Therefore, for current tax calculation, $100 is added to the parent's book
income, causing current tax expense to increase by $35 (=100x35%, say).
For deferred tax, the fixed asset case is simple, a DTA of $35 is recognized
for the fixed asset account, since there will be $100 more deductible in
future when the difference reverses.
As to the deferred tax for the deemed dividend, it is the same logic in this
simplest case: $35 DTA for the added book-to-tax difference on the parents
investment account in the sub, note, the tax basis now is $100 more that the
usual dividend distribution.
However, Subpart F can become more complex.
1. Parent applies indefinite reversal exception. So the parent does not
recognize the DTA of the temp diff of its investment account in the sub. If
not, then there is only the current tax impact from the deemed dividend:
much like any other permanent difference.
But should the DTA be recognized? I guess your auditor has the final say?
From what I can understand PwC's guidance, the answer seems to be a Yes. I
interpret its main points as below:
* The sub's income is already deemed repatriated, somewhat in contradiction
with "indefinite reversal".
* Parent should pick one of the following as accounting policy:
View A: the DTA is sourced from a sub's account's inside basis differences,
and included in the parents deferred tax calculation
View B: the DTA is part of the parent's outside basis differences, and thus
should be limited to the would-be DTA from total outside basis difference of
parent's investment income in the sub.
2. The Subpart F income of $100 may not be recognized for tax after all due
to limitations, e.g., not enough sub's current E&P. For the part of $100
that is not deemed dividend but deferred, should DTA be recognized? My
interpretation of PwC's guide is similar to case #1 above.
Anyone who has actually dealt with these in real situations? Appreciate your
comments and opinions.
US
the
DTA
got
【在 D*********h 的大作中提到】
: Thank a lot.
: Since your company's APB23 position is to indefinitely reinvest foreigh
: income overseas, then your company does NOT include foreign income in it US
: consolidated GAAP financial statement. Therefore, there is a tax income (the
: sub F) and never a book income. Thus it's a permanent difference. Is this
: right
: I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
: or something. Sorry, I have a little bit FAS109 experience and recently got
: into international tax. Try to tie everything together.
:
l*w
106 楼
这个一定要顶。。。本版潜水员之中藏龙卧虎啊。
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
or
2)
【在 z****y 的大作中提到】
: No, you don't get a DRD for dividend distribution from a CFC. Section 965
: temporary DRD has expired long time ago.
: Broadly, there are several things you need to consider when you receive an
: actual dividend distribution from the CFC (note that this applies to an
: ACTUAL distribution, rather than a DEEMED distribution such as subpart F or
: section 956 income).
: 1. Go to Schedule J (the E&P schedule) of the prior year form 5471 and see
: if there is any previously taxed income ("PTI", i.e., section 959(c)(1), (2)
: balances). If there is, the actual distribution should come out of PTI
: first. Thus, there would be no current US income inclusion unless the
a*d
107 楼
其实international tax真的很有意思。我们这边是core tax team自己做compliance，
然后international team负责review，我们再改。然后core tax的人也参与consulting
project. 所以做core tax的人也可以得到很多这方面的训练。不过很多时候矛盾就是
core tax partner要求pass掉的东西，international team不同意，我们夹在中间为难
。
然后international team负责review，我们再改。然后core tax的人也参与consulting
project. 所以做core tax的人也可以得到很多这方面的训练。不过很多时候矛盾就是
core tax partner要求pass掉的东西，international team不同意，我们夹在中间为难
。
D*h
108 楼
Thanks for the insight.
One more question on international tax. What is Subpart F income's impact on
ASC 740?
Here is what I think: Sub F income is taxed without actually repatriation of
income. So this creates a temporary difference and a DTA.
Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
F over CY E&P is deferred until future E&P generation.This deferred Sub F
income will also create a temp difference and a DTL.
Am I understanding this correctly? Please advise me. THanks
One more question on international tax. What is Subpart F income's impact on
ASC 740?
Here is what I think: Sub F income is taxed without actually repatriation of
income. So this creates a temporary difference and a DTA.
Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
F over CY E&P is deferred until future E&P generation.This deferred Sub F
income will also create a temp difference and a DTL.
Am I understanding this correctly? Please advise me. THanks
n*8
109 楼
mark!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
s*4
110 楼
I am not in international tax, but from what I know:
1. No, the current year SubF inclusion is a perm item and therefore a rate
driver for ETR.
2. Your understanding is right - it creates a DTL for the deferred subpart F
(section 952c limitation) but your current tax expense from Sub F inclusion
is reduced by CY E&P limitation, so overall the ETR rate stays same as if
there were no E&P limitation).
Hope it helps.
on
of
Sub
【在 D*********h 的大作中提到】
: Thanks for the insight.
: One more question on international tax. What is Subpart F income's impact on
: ASC 740?
: Here is what I think: Sub F income is taxed without actually repatriation of
: income. So this creates a temporary difference and a DTA.
: Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
: F over CY E&P is deferred until future E&P generation.This deferred Sub F
: income will also create a temp difference and a DTL.
: Am I understanding this correctly? Please advise me. THanks
1. No, the current year SubF inclusion is a perm item and therefore a rate
driver for ETR.
2. Your understanding is right - it creates a DTL for the deferred subpart F
(section 952c limitation) but your current tax expense from Sub F inclusion
is reduced by CY E&P limitation, so overall the ETR rate stays same as if
there were no E&P limitation).
Hope it helps.
on
of
Sub
【在 D*********h 的大作中提到】
: Thanks for the insight.
: One more question on international tax. What is Subpart F income's impact on
: ASC 740?
: Here is what I think: Sub F income is taxed without actually repatriation of
: income. So this creates a temporary difference and a DTA.
: Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
: F over CY E&P is deferred until future E&P generation.This deferred Sub F
: income will also create a temp difference and a DTL.
: Am I understanding this correctly? Please advise me. THanks
s*4
111 楼
BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
reinvest the foreign profits outside the US,so Sub F is a perm item for us.
If your company plans to repatriate everything back eventually, it makes
sense that it is a temp item though.
F
inclusion
【在 s********4 的大作中提到】
: I am not in international tax, but from what I know:
: 1. No, the current year SubF inclusion is a perm item and therefore a rate
: driver for ETR.
: 2. Your understanding is right - it creates a DTL for the deferred subpart F
: (section 952c limitation) but your current tax expense from Sub F inclusion
: is reduced by CY E&P limitation, so overall the ETR rate stays same as if
: there were no E&P limitation).
: Hope it helps.
:
: on
reinvest the foreign profits outside the US,so Sub F is a perm item for us.
If your company plans to repatriate everything back eventually, it makes
sense that it is a temp item though.
F
inclusion
【在 s********4 的大作中提到】
: I am not in international tax, but from what I know:
: 1. No, the current year SubF inclusion is a perm item and therefore a rate
: driver for ETR.
: 2. Your understanding is right - it creates a DTL for the deferred subpart F
: (section 952c limitation) but your current tax expense from Sub F inclusion
: is reduced by CY E&P limitation, so overall the ETR rate stays same as if
: there were no E&P limitation).
: Hope it helps.
:
: on
D*h
112 楼
Thank a lot.
Since your company's APB23 position is to indefinitely reinvest foreigh
income overseas, then your company does NOT include foreign income in it US
consolidated GAAP financial statement. Therefore, there is a tax income (the
sub F) and never a book income. Thus it's a permanent difference. Is this
right
I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
or something. Sorry, I have a little bit FAS109 experience and recently got
into international tax. Try to tie everything together.
.
【在 s********4 的大作中提到】
: BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
: reinvest the foreign profits outside the US,so Sub F is a perm item for us.
: If your company plans to repatriate everything back eventually, it makes
: sense that it is a temp item though.
:
: F
: inclusion
Since your company's APB23 position is to indefinitely reinvest foreigh
income overseas, then your company does NOT include foreign income in it US
consolidated GAAP financial statement. Therefore, there is a tax income (the
sub F) and never a book income. Thus it's a permanent difference. Is this
right
I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
or something. Sorry, I have a little bit FAS109 experience and recently got
into international tax. Try to tie everything together.
.
【在 s********4 的大作中提到】
: BTW, No.1 applies for my company b/c our APB23 position is to indefinitely
: reinvest the foreign profits outside the US,so Sub F is a perm item for us.
: If your company plans to repatriate everything back eventually, it makes
: sense that it is a temp item though.
:
: F
: inclusion
l*w
113 楼
Here is my two cents on ASC 740 and Subpart F income.
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by $100.
Therefore, for current tax calculation, $100 is added to the parent's book
income, causing current tax expense to increase by $35 (=100x35%, say).
For deferred tax, the fixed asset case is simple, a DTA of $35 is recognized
for the fixed asset account, since there will be $100 more deductible in
future when the difference reverses.
As to the deferred tax for the deemed dividend, it is the same logic in this
simplest case: $35 DTA for the added book-to-tax difference on the parents
investment account in the sub, note, the tax basis now is $100 more that the
usual dividend distribution.
However, Subpart F can become more complex.
1. Parent applies indefinite reversal exception. So the parent does not
recognize the DTA of the temp diff of its investment account in the sub. If
not, then there is only the current tax impact from the deemed dividend:
much like any other permanent difference.
But should the DTA be recognized? I guess your auditor has the final say?
From what I can understand PwC's guidance, the answer seems to be a Yes. I
interpret its main points as below:
* The sub's income is already deemed repatriated, somewhat in contradiction
with "indefinite reversal".
* Parent should pick one of the following as accounting policy:
View A: the DTA is sourced from a sub's account's inside basis differences,
and included in the parents deferred tax calculation
View B: the DTA is part of the parent's outside basis differences, and thus
should be limited to the would-be DTA from total outside basis difference of
parent's investment income in the sub.
2. The Subpart F income of $100 may not be recognized for tax after all due
to limitations, e.g., not enough sub's current E&P. For the part of $100
that is not deemed dividend but deferred, should DTA be recognized? My
interpretation of PwC's guide is similar to case #1 above.
Anyone who has actually dealt with these in real situations? Appreciate your
comments and opinions.
US
the
DTA
got
【在 D*********h 的大作中提到】
: Thank a lot.
: Since your company's APB23 position is to indefinitely reinvest foreigh
: income overseas, then your company does NOT include foreign income in it US
: consolidated GAAP financial statement. Therefore, there is a tax income (the
: sub F) and never a book income. Thus it's a permanent difference. Is this
: right
: I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
: or something. Sorry, I have a little bit FAS109 experience and recently got
: into international tax. Try to tie everything together.
:
In the simplest case, when a CFC earns $100 Subpart F income, say, an
interest income, it is a deemed dividend paid to its US parent, and the US
parent immediately made an investment of the same $100 into the sub. This
immediate reinvestment raises parent's basis in the sub by $100.
This treatment appears similar to the case where a fixed asset of parent
depreciates faster for book than for tax by $100: the book-to-tax difference
increases by $100.
Therefore, for current tax calculation, $100 is added to the parent's book
income, causing current tax expense to increase by $35 (=100x35%, say).
For deferred tax, the fixed asset case is simple, a DTA of $35 is recognized
for the fixed asset account, since there will be $100 more deductible in
future when the difference reverses.
As to the deferred tax for the deemed dividend, it is the same logic in this
simplest case: $35 DTA for the added book-to-tax difference on the parents
investment account in the sub, note, the tax basis now is $100 more that the
usual dividend distribution.
However, Subpart F can become more complex.
1. Parent applies indefinite reversal exception. So the parent does not
recognize the DTA of the temp diff of its investment account in the sub. If
not, then there is only the current tax impact from the deemed dividend:
much like any other permanent difference.
But should the DTA be recognized? I guess your auditor has the final say?
From what I can understand PwC's guidance, the answer seems to be a Yes. I
interpret its main points as below:
* The sub's income is already deemed repatriated, somewhat in contradiction
with "indefinite reversal".
* Parent should pick one of the following as accounting policy:
View A: the DTA is sourced from a sub's account's inside basis differences,
and included in the parents deferred tax calculation
View B: the DTA is part of the parent's outside basis differences, and thus
should be limited to the would-be DTA from total outside basis difference of
parent's investment income in the sub.
2. The Subpart F income of $100 may not be recognized for tax after all due
to limitations, e.g., not enough sub's current E&P. For the part of $100
that is not deemed dividend but deferred, should DTA be recognized? My
interpretation of PwC's guide is similar to case #1 above.
Anyone who has actually dealt with these in real situations? Appreciate your
comments and opinions.
US
the
DTA
got
【在 D*********h 的大作中提到】
: Thank a lot.
: Since your company's APB23 position is to indefinitely reinvest foreigh
: income overseas, then your company does NOT include foreign income in it US
: consolidated GAAP financial statement. Therefore, there is a tax income (the
: sub F) and never a book income. Thus it's a permanent difference. Is this
: right
: I think I read a PwC book on FAS109 before, and they call this "unborn" DTA
: or something. Sorry, I have a little bit FAS109 experience and recently got
: into international tax. Try to tie everything together.
:
D*h
114 楼
just finished a rotation at my company doing year end provision calculation.
We take the indefinitely reinvestment position as well on APB 23, so
subpart F, 956 inclusion, and section 78 gross up are all perm add backs (
unfavorable adjustments) on schedule m-3. Thanks for the explanation.
When you guys do ETR reconciliation , how small of difference is ok to stop
reconciling? I was doing a company, it had about 200 mil in pretax book
income, and about 80 mil income tax expense, I manually reconcile the tax
impact of perms, credits, R2P adj, and state adj back to GAAP, and got it
down to a difference of 300k and manager told me stop and don't worry about
300k of difference. Is this difference about immaterial to passed on?
We take the indefinitely reinvestment position as well on APB 23, so
subpart F, 956 inclusion, and section 78 gross up are all perm add backs (
unfavorable adjustments) on schedule m-3. Thanks for the explanation.
When you guys do ETR reconciliation , how small of difference is ok to stop
reconciling? I was doing a company, it had about 200 mil in pretax book
income, and about 80 mil income tax expense, I manually reconcile the tax
impact of perms, credits, R2P adj, and state adj back to GAAP, and got it
down to a difference of 300k and manager told me stop and don't worry about
300k of difference. Is this difference about immaterial to passed on?
b*e
115 楼
dividend withholding tax
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
?
explain
【在 D*********h 的大作中提到】
: I'm just going to go straight to the question. If a CFC makes a dividend
: distribution (from Sub. F or non Sub. F income) to the US parent company,
: what is the rule on any dividend received deduction for the Parent company?
: I know the rule can't be the same as the general DRD rule, so please explain
: and elaborate. Thanks so much
b*n
116 楼
dividend withholding tax is a perm item even if the dividend has not been
distributed but will be distributed within foreseeable future (the concept
of unborn FTC).
distributed but will be distributed within foreseeable future (the concept
of unborn FTC).
k*d
117 楼
顶回来，哈哈！
x*0
118 楼
好贴啊
真希望版内多一些这样的讨论，让我重燃对tax的热情。有娃以后工作总是抱着打酱油
的态度。
真希望版内多一些这样的讨论，让我重燃对tax的热情。有娃以后工作总是抱着打酱油
的态度。
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