1. According to Publication 514, Foreign Tax Credit for Individuals, a taxpayer who claims the Foreign Tax credit, can still claim an itemized deduction of any foreign credit that is not allowed as a credit if any except which of the following are true

(1) Foreign tax was paid or accrued to a county that supports acts of international terrorism (2) the taxpayer participated in or cooperated with an international boycott (3) Taxes were paid in connection with the purchase or sale of cigarettes or alcohol (4) Taxes were paid in connection with the purchase or sale of oil or gas

2. Geographic processes that affect globalization include

Localizing and regionalizing processes

localizing and production processes

Globalizing and internationalizing processes

Internationalizing and network processes