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Finans ve piyasalar · 04.09.20131 dk okuma
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
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Özet
This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Kaynağın orijinal dili: Federal Register — Department of the TreasuryOrijinal duyuruyu açın →