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Instructions for Form 1118
(Rev. December 2012)
Foreign Tax Credit—Corporations
Department of the Treasury
Internal Revenue Service
Section references are to the Internal Revenue
Code unless otherwise noted.
Future
Developments
For the latest information about
developments related to Form 1118 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form1118.
What's New
for 2012
Schedule B, Part II, has been modified
to include new line 1b for foreign taxes
paid or accrued by the corporation during
prior tax years that were suspended due
to the rules of section 909 and for which
the related income is taken into account
by the corporation during the current tax
year. See Schedule B and related
instructions for additional information.
Schedule G includes a new Part II,
which requires the corporation to indicate
whether it paid or accrued any taxes that
were disqualified under section 901(m) or
suspended under section 909.
General Instructions
Purpose of Form
Use Form 1118 to compute a
corporation's foreign tax credit for certain
taxes paid or accrued to foreign countries
or U.S. possessions. See
Taxes Eligible
for a Credit, later.
Who Must File
Any corporation that elects the benefits of
the foreign tax credit under section 901
must complete and attach Form 1118 to
its income tax return.
When to Make the Election
The election to claim the foreign tax credit
(or a deduction in lieu of a credit) for any
tax year may be made or changed at any
time before the end of a special 10-year
period described in section 6511(d)(3) (or
section 6511(c) if the period is extended
by agreement).
Computer-Generated
Form 1118
The corporation may submit a
computer-generated Form 1118 and
schedules if they conform to the IRS
version. However, if a software program is
used, it must be approved by the IRS for
use in filing substitute forms. This ensures
the proper placement of each item
appearing on the IRS version. For more
information, see Pub. 1167, General Rules
and Specifications for Substitute Forms
and Schedules.
How To Complete
Form 1118
Important. Complete a separate
Schedule A; Schedule B, Parts I & II;
Schedules C through G; Schedule I; and
Schedule K for each applicable separate
category of income. See
Categories of
Income below. Complete Schedule B, Part
III; Schedule H; and Schedule J only once.
Use Schedule A to compute the
corporation's income or loss before
adjustments for each applicable category
of income.
Use Schedule B to determine the total
foreign tax credit after certain limitations.
Use Schedule C to compute taxes
deemed paid by the domestic corporation
filing the return.
Use Schedules D and E to compute
taxes deemed paid by lower-tier foreign
corporations.
Use Schedule F to report gross income
and definitely allocable deductions from
foreign branches.
Use Schedule G to report required
reductions of tax paid, accrued, or
deemed paid.
Use Schedule H to apportion
deductions that cannot be definitely
allocated to some item or class of income.
Use Schedule I (a separate schedule)
to compute reductions of taxes paid,
accrued, or deemed paid on foreign oil
and gas extraction income.
Use Schedule J (a separate schedule)
to compute adjustments to separate
limitation income or losses in determining
the numerators of limitation fractions, JOINT STOCK COMMERCIAL BANK FOR INVESTMENT AND DEVELOPMENT OF VIETNAM (BIDV) PHU MY HUNG BRANCH 27-29 Kim Long, Nguyen Huu Tho St, Nha Be Dist, HCMC Tel.: ………………….- Ext………………………………… Website: www.bidv.com.vn SWIFTCODE: BIDVVNVX HỒ SƠ MỞ TÀI KHOẢN ĐẦU TƯ GIÁN TIẾP: DÀNH CHO TỔ CHỨC NƯỚC NGOÀI DOCUMENTS FOR OPENING FOREIGN INDIRECT INVESTMENT ACCOUNT OF FOREIGN INSTITUTIONS Giấy đề nghị mở tài khoản đầu tư gián tiếp ( bản) : BM01- Form Opening Account Giấy đăng ký mở tài khoản đầu tư gián tiếp BIDV cam kết sử dụng tài khoản Registration of Foreign Indirect Investment Account and regulations of this account Hồ sơ pháp lý / Legal documents: a Giấy phép thành lập, đăng ký hoạt động tổ chức (Business Registration Certificate/ Certificate of incorporation) quan có thẩm quyền nước sở cấp Giấy phép đầu tư (Nếu có) / Investment License (if any) b Điều lệ hoạt động doanh nghiệp / Charter or Partnership Agreement c Văn bổ nhiệm Tổng Giám Đốc/Giám Đốc, người ủy quyền, kế toán trưởng (nếu có) (văn xác định tư cách người đại diện hợp pháp, ) Người ủy quyền chủ tài khoản, kế toán trưởng (nếu có) phải người tổ chức (bắt buộc) Certificate of incumbency: Documents appointing General Director/Director (Account holder), Authorized persons, Chief Accountant or (if any) Authorized persons of the account holder, chief accountant must be member of the corporation d Giấy tờ chứng minh tư cách chủ tài khoản, người đại diện chủ tài khoản, kế toán trưởng, (Hộ chiếu hiệu lực, ): Lưu ý người nước ghi passport Passports of Account holder, authorized persons, Chief Accountant (if any) e Giấy chứng nhận đăng ký mẫu dấu (nếu có) / Stamp sample Registration Certificate (if any) Các giấy tờ liên quan đến vấn đề ủy quyền công ty chứng khoán Documents related to the authorization between your Company and Securities Company Ghi chú/ Notes: Trên giấy tờ cần thiết nhất, trường hợp cụ thể theo loại hình công ty, quốc gia tổ chức nước ngoài, Ngân hàng yêu cầu cung cấp bổ sung giấy tờ cần thiết khác (nếu có) These listed documents are basic documents that fullfil the bank’s requirements, in some special, the bank can request customers to provide more documents (if any) Tất Hồ sơ pháp lý dịch sang tiếng Việt hiệu lực (đã công chứng hợp pháp hóa lãnh Đại sứ quán/ quan Lãnh quán Việt Nam quốc gia mà tổ chức đóng trụ sở xác nhận Đại sứ quán/ quan Lãnh quán Việt Nam quốc gia mà tổ chức đóng trụ sở Legal documents should be translated into Vietnamese, have validity and be certified by a notary public according to the law on the notarization of foreign country and consularly legalized by consulate bodies of Vietnam in Vietnam or abroad Trong trường hợp khách hàng có thay đổi thông tin liên quan đến tài khoản (tên gọi, đại diện, giấy phép,con dấu…), xin vui lòng thông báo gửi cho Ngân hàng giấy tờ chứng minh thay đổi Under any circumstance, if customer has any amended information related to (name, rep., chop , stamp,….), please notice and send certified documents to our bank Nộp tiền trì tài khoản: Customers have to deposit money to maintain the account, details as following: USD account: 100 USD EUR account: 100 EUR Other foreign currency: equivalent to 100 USD Xin trân trọng cảm ơn tin tưởng hợp tác Quý khách hàng Great thank for kind corporation and your trust in our bank SUMMARY OF DOCUMENTS FOR YOUR REVIEW DOCUMENTS REQUIREMENTS No Documents Certificate of Incorporation Certificate of incumbency to prove the representative of your company or any documents to prove the representative of your company Memorandum and articles of association of your company Passport of account holder and authorized persons (if any) Notarization Consularized by Vietnamese Consulate Yes Yes Yes Yes Yes Yes Yes Yes The Resolutions of the board directors Yes Yes Agreement of Meeting to appoint account holder in which have the signature of Board of Directors Yes Yes Form Number According to the country in which your company located According to the country in which your company located 1 According to the country in which your company located According to the country in which your company located 5.RESOLUTION OF THE BOARD OF DIRECTORS.doc AGREEMENT OF MEETING.doc 1 1 Registration of FII account No No REGISTRATION OF INDIRECT ACCOUNT.doc BM01TC_Form Opening Account.docx Original BM01- Form Opening Account No No Letter of Attorney (For Foreign Exchange Agreement) No No 10 Letter of Attorney ( For stock company to delivering and receiving documents) No No 11 Letter of Attorney to appoint authorized person Yes Yes 12 Documents to prove the authorized person belongs to company/Letter of appointment Yes Yes 13 Passport of authorized person Yes Yes 14 record of the organisation’s documents.doc Delivery record of the organisation’s documents No No Original You only support document No 11& 12, 13 incase your account has authorized person of account holder 9.LETTER OF ATTORNEY FOR FOREIGN EXCHANGE.doc Original Original 10 LETTER OR AUTHORIZATION FOR DELIVERING ...Userid: SD_285NB schema instrx Leadpct: 0% Pt. size: 9 ❏ Draft ❏ Ok to Print
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Page 1 of 7 Instructions for Form 3468 (2011) 14:06 - 22-DEC-2011
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Department of the Treasury
Internal Revenue Service
2011
Instructions for Form 3468
Investment Credit
•
Self-constructed property means the amount that is properly
Section references are to the Internal Revenue Code unless
chargeable (during the tax year) to capital account with respect
otherwise noted.
to that property; or
•
Non-self-constructed property means the lesser of: (a) the
amount paid (during the tax year) to another person for the
What’s New
construction of the property, or (b) the amount that represents
The carryforwards, carrybacks, and passive activity limitations
the proportion of the overall cost to the taxpayer of the
for this credit are no longer reported on this form; instead, they
construction by the other person which is properly attributable
must be reported on Form 3800, General Business Credit.
to that portion of the construction which is completed during the
tax year.
The increased rehabilitation credit rates for the Midwestern
and Gulf Opportunity Zone are scheduled to expire for
For more information on qualified progress expenditures,
rehabilitation expenses paid or incurred after 2011. Do not
see section 46(d) (as in effect on November 4, 1990). For
report these expenses unless the increased rates are extended.
details on qualified progress expenditures for the rehabilitation
See www.irs.gov/form3468 for the latest information about this
credit, see section 47(d).
credit.
At-Risk Limit for Individuals and Closely
General Instructions
Held Corporations
The cost or basis of property for investment credit purposes
Purpose of Form
may be limited if you borrowed against the property and are
Use Form 3468 to claim the investment credit. The investment
protected against loss, or if you borrowed money from a person
credit consists of the rehabilitation, energy, qualifying advanced
who is related or who has an interest (other than as a creditor)
coal project, qualifying gasification project, qualifying advanced
in the business activity. The cost or basis must be reduced by
energy project, and qualifying therapeutic discovery project
the amount of the nonqualified nonrecourse financing related to
credits. If you file electronically, you must send in a paper Form
the property as of the close of the tax year in which the property
8453, U.S. Individual Income Tax Transmittal for an IRS e-file
is placed in service. If, at the close of a tax year following the
Return, if attachments are required to Form 3468.
year property was placed in service, the nonqualified
nonrecourse financing for any property has increased or
Investment Credit Property
decreased, then the credit base for the property changes
accordingly. The changes may result in an increased credit or a
Investment credit property is any depreciable or amortizable
recapture of the credit in the year of the change. See sections
property that qualifies for the rehabilitation credit, energy credit,
49 and 465 for details.
qualifying advanced coal project credit, qualifying gasification
project credit, qualifying advanced energy project, or qualifying
therapeutic discovery project credit.
Recapture of Credit
You cannot claim a credit for property that is:
You may have to refigure the investment credit and recapture
•
Used mainly outside the United States (except for property
all or a portion of it if:
described in section 168(g)(4));
•
You
Working Group on Development
and Environment in the Americas
Discussion Paper Number 8
Does Foreign Direct Investment Work
For Sustainable Development?
A case study of the Brazilian pulp and
paper industry
Sueila dos Santos Rocha
Luciana Togeiro de Almeida
March 2007
The Working Group on Development and Environment in the Americas,
founded in 2004, brings together economic researchers from several countries in
the Americas who have carried out empirical studies of the social and
environmental impacts of economic liberalization. The Working Group’s goal is to
contribute empirical research and policy analysis to the ongoing policy debates on
national economic development strategies and international trade. The Working
Group held its inaugural meeting in Brasilia, March 29-30, 2004. The initial papers
were the basis for “Globalization and the Environment: Lessons from the
Americas,” a policy report published by the Heinrich Böll Foundation in July
2004.
The Policy Report (in Spanish and English), the Discussion Papers (in English),
and a book-length collection of the papers in Spanish can be found on the Web at:
http://ase.tufts.edu/gdae/WorkingGroup.htm
Luciana Togeiro de Almeida is a professor in the Department of Economics at Sao Paulo State
University and former President of the Brazilian Society for Ecological Economics. She has
published widely on trade and sustainable development and has served as a consultant and
advisor to the Brazilian Ministry of the Environment.
Sueila dos Santos Rocha holds a Master in Economics from the State University of Sao Paulo
(UNESP). Her research interests are in the field of sustainable development and foreign direct
investment issues. She is currently working as an economist at the Federal University of Espirito
Santo where she is also lecturing Rural Economics at the Center for Agrarian Sciences
© 2007, Luciana Togeiro de Almeida and the Working Group on Development and Environment
in the Americas
-2-
Does Foreign Direct Investment Work For Sustainable
Development?
A case study of the Brazilian pulp and paper industry
Sueila dos Santos Rocha
Luciana Togeiro de Almeida
Abstract
Foreign direct investment (FDI) is identified as a channel of development, promoting easy access to
new technologies, increasing employment and income in the host economies. Transnational companies
(TNCs) are increasing their share in the world production, generating and introducing advanced
technologies. A new branch of the literature on FDI has been addressing its contribution to sustainable
development in the host country. TNCs are supposed to transfer clean technologies and advanced
environmental management systems, besides creating jobs, qualifying workers and so on. This article
aims to contribute to this debate with a case study of the Brazilian pulp and paper Userid: CPM Schema:
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Page 1 of 12 15:25 - 9-Jan-2013
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Instructions for
Form 8938
(November 2012)
Statement of Specified Foreign Financial Assets
Department of the Treasury
Internal Revenue Service
Section references are to the Internal
Revenue Code unless otherwise noted.
General Instructions
Future developments. The IRS has
created a page on IRS.gov for
information about Form 8938 and its
instructions, at
www.irs.gov/form8938.
Information about any future
developments affecting Form 8938
(such as legislation enacted after we
release it) will be posted on that page.
What's New
Type of filer. On page 1 of the form
(above Part I), in the
Type of filer
section we added a checkbox for
married individuals filing a separate
return.
Checkbox for the type of Form
8938 filed. On page 1 of the form
(immediately above Part I), we have
modified the lead-in text for this check
box so that filers now only have to
check this box if they are filing an
amended or supplemental Form 8938
for the tax year.
Part II, line 3. Other foreign assets.
For lines 3a and 3b we added an
instruction for assets acquired or
disposed of during different dates in
the year. See the instructions for Part
II, line 3 for details.
Part II, line 7. Other foreign assets.
We eliminated the checkbox for PFICs
in Part II, line 7 because whether a
reported specified foreign financial
asset is a PFIC is no longer required
to be indicated on Form 8938. See
Assets Not Required to be Reported
and Duplicative reporting, regarding
PFICs reported on Form 8621,
Information Return by a Shareholder
of a Passive Foreign Investment
Company or Qualified Electing Fund.
Part IV, Form 8891, U.S. Informa
tion Return for Beneficiaries of
Certain Canadian Registered Re
tirement Plans.
We added a new
checkbox for Form 8891 to indicate
that you are excepted from reporting a
specified foreign financial asset on
Form 8938 because you reported the
asset on Form 8891.
Purpose of Form
Use Form 8938 to report your
specified foreign financial assets if the
total value of all the specified foreign
financial assets in which you have an
interest is more than the appropriate
reporting threshold. See
Determining
the Reporting Threshold That Applies
to You, later.
Filing Form 8938 does not
relieve you of the requirement
to file Form TD F 90-22.1,
Report of Foreign Bank and Financial
Accounts (FBAR), if you are otherwise
required to file the FBAR. See Form
TD F 90-22.1 and its instructions for
FBAR filing requirements. See
Comparison of Form 8938 and FBAR
Requirements, available at
www.irs.gov/Businesses/Comparison-
of-Form-8938-and-FBAR-
Requirements, for a chart comparing
Form 8938 and FBAR filing
requirements.
When and How To File
Attach Form 8938 to your annual
return and file by the due date
(including extensions) for that return.
An annual return includes the
following returns.
Form 1040.
Form 1120.
Form 1065.
Form 1041.
Form 1120-S.
Form 1040NR.
A reference to an “annual return” or
“income tax return” in the instructions
includes a reference to any return
listed here, whether it is an income tax
return or an information ... Registration of FII account No No REGISTRATION OF INDIRECT ACCOUNT. doc BM01TC_Form Opening Account. docx Original BM0 1- Form Opening Account No No Letter of Attorney (For Foreign Exchange Agreement)... No 11& 12, 13 incase your account has authorized person of account holder 9.LETTER OF ATTORNEY FOR FOREIGN EXCHANGE.doc Original Original 10 LETTER OR AUTHORIZATION FOR DELIVERING AND RECEIVING... following: USD account: 100 USD EUR account: 100 EUR Other foreign currency: equivalent to 100 USD Xin trân trọng cảm ơn tin tưởng hợp tác Quý khách hàng Great thank for kind corporation
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