美国财政部就外国股息按比例分配份额提出法规草案

格隆汇
Aug 25
美国财政部和国税局(IRS)就美国纳税人从其海外子公司收到的特定股息的处理方式变更,提出了法规草案。 该拟议法规(REG-115646-25;RIN 1545-BR77)为美国股东确定其从受控外国公司(CFC,即由美国股东持股超过50%的外国公司)所获股息按比例分配份额的新方法,制定了相关参数和定义。 这一变更对并购交易具有影响,源自2025年税收与支出法案。

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