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Corporate Taxes › Income Taxes › Earnings Tax

Eversheds Sutherland (US) LLP

Treasury and the IRS address classification and ordering rules for previously taxed earnings and profits of foreign corporations

Eversheds Sutherland (US) LLP on

On December 14, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued guidance (Notice 2019-01 or the Notice) describing proposed regulations that they intend to issue addressing...more

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