Translation help: | Wohnsitzstaat = state of residence
Quellenstaat = state of source Steuersätze = tax rates z. v. E. = taxable income |
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Back to step 1     To step 3 | Step 2 of 7 "crediting method" |
In accordance with the same principle of step 1 the foreign tax from the foreign income (reminder: same assessment base will be supposed) can be represented as product of the tax rate and the world wide income in the yellow rectangle. |