Finanse publiczne · 14/04/2021

Proposed Regulations for Foreign Investors in Qualified Opportunity Funds and Working Capital Safe Harbor Plans

The IRS has released proposed regulations requiring foreign persons and foreign-owned partnerships to meet specific requirements to access tax benefits from Qualified Opportunity Funds, while also providing flexibility for reduced withholding on certain transfers and extending the working capital safe harbor for disaster relief situations.

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

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