02. Oktober 2013 Maximum foreign tax credit to take account of personal allow ... The finance ministry has decreed that all assessments in which the foreign tax credit is less than that actually borne are to be issued provisionally pending a change in the law to reflect personal allowances in the calculation. Taxpayers may apply for a stay of execution on any amount at issue. Kategorien: Official PronouncementsSchlagwörter: foreign tax credit, personal allowances, ...