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Finance et marchés · 04/09/20131 min de lecture
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
Traduction automatique locale · Langue originale de la source
Résumé
This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →