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Finanse publiczne · 14/01/2025

US Proposes New Tax Rules for Large Corporations Making Securities Lending Payments to Foreign Parties

The IRS has released proposed regulations on the base erosion and anti-abuse tax for large US corporations making qualified derivative payments to foreign related parties in connection with securities lending transactions, which could impact companies with substantial gross receipts.

Source: Federal Register — Department of the TreasuryOpen original release →