Test - Tax Analyst Certification Test (2017) International Question 54 of 75 What criteria is used to determine the date when foreign taxes are accrued for purposes of the foreign tax credit? 0 U.S. tax law. 0 Tax laws of the foreign country or US Possession. O Tax treaty between the U.S. and the foreign country. tax law X O Totalization agreement between the U.S. and the foreign country Mark for follow up