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Finanzas y mercados · 9/8/20181 min de lectura

Guidance Regarding the Transition Tax Under Section 965 and Related Provisions

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Resumen

This document contains proposed regulations implementing section 965 of the Internal Revenue Code ("Code") as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations would affect United States persons with direct or indirect ownership interests in certain foreign corporations.

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