Neumann, Larissa
U.S. tax review transition tax, Final FTC Regs, and priority guidance recommendations / by Larissa Neumann and Julia Ushakova-Stein
Resumen.
Incluye referencias bibliográficas.
The authors examine the challenge to the section 965 transition tax dismissed by the Ninth Circuit; the continuing criticism from prominent stakeholders of the final foreign tax credit regulations released in January 2022 and recent responses from Treasury officials acknowledging the feedback; and the American Bar Association Section of Taxation’s recommendations for the 2022-2023 priority guidance plan, identifying high-priority focus areas.
CREDITO
IMPUESTOS
REFORMA
RENTAS EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Ushakova Stein, Julia
Tax Notes International 1048-3306v. 107, n. 1, July 4, 2022, p. 23-27
U.S. tax review transition tax, Final FTC Regs, and priority guidance recommendations / by Larissa Neumann and Julia Ushakova-Stein
Resumen.
Incluye referencias bibliográficas.
The authors examine the challenge to the section 965 transition tax dismissed by the Ninth Circuit; the continuing criticism from prominent stakeholders of the final foreign tax credit regulations released in January 2022 and recent responses from Treasury officials acknowledging the feedback; and the American Bar Association Section of Taxation’s recommendations for the 2022-2023 priority guidance plan, identifying high-priority focus areas.
CREDITO
IMPUESTOS
REFORMA
RENTAS EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Ushakova Stein, Julia
Tax Notes International 1048-3306v. 107, n. 1, July 4, 2022, p. 23-27