Financiën en markten · 30-8-20111 min lezen
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
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Samenvatting
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that were published in the Federal Register on Monday, July 18, 2011. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results.