この記事の翻訳を準備しています。それまでの間、英語の原文を表示します。
金融・市場 · 2019/12/171 分で読めます
Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups
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概要
This document contains proposed regulations that provide guidance relating to the allocation and apportionment of deductions and creditable foreign taxes, the definition of financial services income, foreign tax redeterminations, availability of foreign tax credits under the transition tax, and the application of the foreign tax credit limitation to consolidated groups.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →