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 · 2020/8/111 分で読めます
Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income); Correction
ローカル自動翻訳 · 情報源の原言語
概要
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on April 8, 2020. The proposed regulations that adjust hybrid deduction accounts to take into account earnings and profits of a controlled foreign corporation that are included in income by a United States shareholder.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →