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金融・市場 · 2024/9/31 分で読めます
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction
ローカル自動翻訳 · 情報源の原言語
概要
This document contains corrections to the proposed regulations (REG-105128-23), published in the Federal Register on August 7, 2024. The proposed regulations concern certain issues arising under the dual consolidated loss rules and the application of those rules to certain foreign taxes. The proposed regulations also include rules regarding certain disregarded payments that give rise to losses for foreign tax purposes.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →