Alubar, a U.S. multinational, receives royalties from Country A, foreign-branch earnings from Country B, and dividends equal to 50 percent of net income from subsidiaries in Countries C and D. There is a 10 percent withholding tax on the royalty from Country A and a 10 percent withholding tax on the dividend from Country C. Income tax rates are 20 percent in Country B and 40 percent in Country C. Country D assesses indirect taxes of 40 percent instead of direct taxes on income. Selected data are as follows:

Required:
Calculate the foreign and U.S. taxes paid on each foreign-sourceincome.

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Country A Country B Country C Country D Royalty from Country A operations Pretax income Income taxes (20%/40%) Net income $90 18 $72 $90 36 554 $54 $54