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Finanse publiczne · 15/07/2020

IRS Issues Final Regulations on Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income Deductions

The IRS has released final regulations providing guidance on the deductions for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI), affecting domestic corporations and individuals subject to corporate tax rates.

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