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Finanza e mercati · 30/08/20111 min di lettura
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
This document contains a correction to final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, 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.
Lingua originale della fonte: Federal Register — Department of the TreasuryApri il comunicato originale →