Sentence examples for exemption method from inspiring English sources

While the exemption method has become more popular in recent years, the credit method has become less so.

Our results have important implications for tax policy and are relevant in light of current U.S. tax proposals that would replace the credit method with the exemption method for foreign dividends.

We observe that the most common taxation system is the exemption method (in place in 20 countries in 2015), i.e., not taxing foreign dividends (upon dividend repatriation from a foreign subsidiary) and capital gains (upon liquidating or selling a foreign subsidiary) at the parent level.

Assignment decisions depend on whether the credit or the exemption method is applied to eliminate double taxation.

The authors show that the assignment decision depends on whether the credit or the exemption method is applied to eliminate double taxation.

As in most cases of international double taxation the German tax system imposes the exemption method by following the worldwide approach to taxing foreign income, Germany-based multinationals can easily use the benefits of lower foreign tax rates (Spengel 2005).

The court found that FOIA's exemption for "intelligence methods" applied even though the brutal conduct illuminated by these records is considered illegal by President Obama and a host of laws and treaties and is not covered by the C.I.A.'s charter.

Notably, "regulation" is ill-defined in the one-in-two-out order, as are potential exemptions and the methods by which costs will be measured.

Ridde and colleagues conducted two literature reviews on exemption policies, using the scoping study method.

Cheney sought to add an exemption to McCain's bill, permitting brutal methods when "such operations are vital to the protection of the United States or its citizens from terrorist attack".

This exemption allowed the C.I.A. to continue using interrogation methods, including rendition, that stopped just short of torture.