International Accounting & Multinational Enterprises – Chapter 16 – Radebaugh, Gray, Black Taxable Earnings from Foreign Corporations Foreign subsidia
{"Image DocumentName": "Taxable Earnings from Foreign Corporations", "Image ImageDescription": "Foreign subsidiaries are not taxed until a dividend is declared, so the parent company does not have to translate statements into   Controlled Foreign Corporation. Same rules apply to non-Subpart F income as per a non-CFC situation. Subpart-F income \u2013 a constructive dividend has been declared at year-end, so translation into   is necessary. International Accounting & Multinational Enterprises \u2013 Chapter 16 \u2013 Radebaugh, Gray, Black.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}