A credit is allowed for foreign income taxes paid or accrued. The money is limited to that particular part of U.S. tax due to foreign source income. It's not at all refundable, but any excess credit the carried to other years to reduce tax. If you can sign on the company account, even for anyone who is a minority shareholder, as well as there's more than $10,000 in it and do not need report it to the U.S., additionally a felony and is prima facie sensa slot. And cash laundering. ...