Фінанси та ринки · 09.08.20181 хв читання
Guidance Regarding the Transition Tax Under Section 965 and Related Provisions
Локальний автоматичний переклад · Оригінальна мова джерела
Короткий зміст
This document contains proposed regulations implementing section 965 of the Internal Revenue Code ("Code") as amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations would affect United States persons with direct or indirect ownership interests in certain foreign corporations.