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United States: Tax Alert - August 31, 2006 - Amerika Birleşik Devletleri
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Temporary Regs Change Rules for Calculating U.S. Interest Deduction and Branch Profits Tax of a Foreign Corporation. On August 15, 2006, the Treasury Department and the Internal Revenue Service (“IRS”) released retroactive temporary regulations that change portions of §1.882-5 of the existing regulations.1 These are the regulations used to determine the interest expense deduction of a foreign corporation computing its taxable “ECI”—taxable income that is considered effectively connected with the conduct of a trade or business within the United States.
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United State: International Tax Alert - August 31, 2006
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Page Last Updated: September 11, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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