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Financiën en markten · 23-7-20201 min lezen
Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax
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Samenvatting
This document contains final regulations under the global intangible low-taxed income and subpart F income provisions of the Internal Revenue Code regarding the treatment of income that is subject to a high rate of foreign tax. The final regulations affect United States shareholders of foreign corporations. This guidance relates to changes made to the applicable law by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017.
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