美国公司对来自国外的收入是如何纳税的呢?一般说,美国公司来自国外的收入,主要有二个来源:一是来自其设在国外的分公司(或分支机构,下同),二是来自由其控制的外国子公司(或附属机构,下同)。由于分公司和总公司是同一个经济实体,所以对来自外国分公司的所得,并入总公司中一起计算。对于分公司在国外已交的外国政府所得税额,美国税法允许从总公司应交税额中直接抵免。另一方面,由 How do American companies pay taxes on their income from abroad? Generally speaking, there are two main sources of income that a U.S. corporation can come from abroad: one is from its overseas branch (or branch), and the other is From the foreign subsidiaries (or affiliates, the same below) controlled by it. Since the branch office and the head office are one and the same economic entity, the income from foreign branches is incorporated into the head office. For the foreign government income tax already paid by the branch offices abroad, the U.S. tax law allows a direct credit from the head office tax payable. On the other hand,