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Financiën en markten · 6-1-19951 min lezen
Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes
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Samenvatting
This document contains proposed income tax regulations relating to the computation of foreign taxes deemed paid under section 902. Changes to the applicable law were made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA). These regulations would provide guidance needed to comply with these changes and affect foreign corporations and their United States corporate shareholders.
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