Читать книгу International Taxation - Adnan Islam - Страница 13

1 When a U.S. business has commission sales in country X but cannot remit the sales commissions to the United States due to currency control regulations in X, the U.S. business must recognize incomeWhen the sales commissions are remitted to the United States.On its U.S. federal income tax return.In an amount equal to 50% of the sales commissions.In an amount equal to 75% of the sales commissions.