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Finance et marchés · 15/12/20251 min de lecture
Income of Foreign Governments and of International Organizations
Traduction automatique locale · Langue originale de la source
Résumé
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.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →