Esta tradução está a ser preparada. Entretanto, mostramos temporariamente a versão original em inglês.
Finanças e mercados · 05/03/20211 min de leitura
Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d); Correction
Tradução automática local · Idioma original da fonte
Resumo
This document contains a correction to a notice of proposed rulemaking (REG-111950-20) that was published in the Federal Register on January 15, 2021. The proposed regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company ("PFIC") for purposes of the Internal Revenue Code ("Code").
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →