Questa traduzione è in preparazione. Nel frattempo mostriamo temporaneamente la versione originale in inglese.
Finanza e mercati · 27/12/20181 min di lettura
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
This document contains proposed regulations implementing section 864(c)(8) of the Internal Revenue Code. The proposed regulations affect certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The proposed regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.
Lingua originale della fonte: Federal Register — Department of the TreasuryApri il comunicato originale →