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金融与市场 · 2011/8/301 分钟阅读
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
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摘要
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.
来源原始语言: Federal Register — Department of the Treasury打开原始公告 →