anr-3.gif (30029 Byte)

Translation help: Wohnsitzstaat = state of residence
Quellenstaat = state of source
Steuersätze = tax rates
z. v. E. = taxable income

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The foreign tax will be now projected on the domestic tax, for the following steps must be differentiated between unlimited and limited crediting method.

ANR-4.GIF (39773 Byte)