{"version":"1.0","provider_name":"GTM Tax","provider_url":"https:\/\/gtmtax.com","author_name":"Madison Haslam","author_url":"https:\/\/gtmtax.com\/author\/mhaslamgtmtax-com\/","title":"Understanding Section 905(c) and the Foreign Tax Credit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Y3U2pSTR9r\"><a href=\"https:\/\/gtmtax.com\/insight\/understanding-section-905c-and-the-foreign-tax-credit\/\">Understanding Section 905(c) and the Foreign Tax Credit<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gtmtax.com\/insight\/understanding-section-905c-and-the-foreign-tax-credit\/embed\/#?secret=Y3U2pSTR9r\" width=\"600\" height=\"338\" title=\"&#8220;Understanding Section 905(c) and the Foreign Tax Credit&#8221; &#8212; GTM Tax\" data-secret=\"Y3U2pSTR9r\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/gtmtax.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Multinational companies are often subject to double taxation. In his latest article for\u00a0WTS Global, GTM's\u00a0Andrew McKinley explains how the Foreign Tax Credit (FTC) can prevent double taxation and promote fairness for U.S. businesses in the global marketplace."}