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Finanzas y mercados · 15/12/20251 min de lectura

Income of Foreign Governments and of International Organizations

Traducción automática local · Idioma original de la fuente

Resumen

This document contains final regulations relating to the taxation of the income of foreign governments from investments in the United States. In particular, these final regulations provide guidance for determining when a foreign government is engaged in commercial activity and when an entity is a controlled commercial entity. The final regulations will affect foreign governments that derive income from sources within the United States.

Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →