Foreign Corporations and non-resident aliens who have a U.S source income are subject to U.S Taxation.
According to codes section 871 (b) and 882, all Foreign Persons are taxed at...
Code Section 901:
According to this code section if a U.S Citizen, a resident alien or a domestic corporation pays foreign income taxes it can claim credit for it when filing...
For international transactions Governments have to decide which person and what income needs to be taxed. The basis for this can be personal relationship and economic relationship.
Personal...