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 · 2011/8/301 分で読めます
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
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概要
This document contains amendments to correct errors in 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.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →