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금융 및 시장 · 2018. 8. 9.1 분 읽기
Guidance Regarding the Transition Tax Under Section 965 and Related Provisions
로컬 자동 번역 · 원본 출처 언어
요약
This document contains proposed regulations implementing section 965 of the Internal Revenue Code ("Code") as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations would affect United States persons with direct or indirect ownership interests in certain foreign corporations.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →