美国税收发展:最终法规放宽对合格外国养老基金的要求

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2023-07-01 DOI:10.32721/ctj.2023.71.2.ustd

Michael J. Miller

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引用次数: 0

摘要

美国财政部最近发布了最终规定，解决了非美国养老基金享受“合格外国养老基金”特殊免税的要求。最终的法规应该会受到非美国养老基金的欢迎，因为它们澄清并放宽了2019年发布的拟议法规中先前规定的规则。

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Selected US Tax Developments: Final Regulations Ease Requirements for Qualified Foreign Pension Funds

The US Treasury department recently issued final regulations addressing the requirements for a non-US pension fund to enjoy the special tax exemption accorded to a "qualified foreign pension fund." The final regulations should be well received by non-US pension funds since they clarify and liberalize the rules previously set forth in proposed regulations issued in 2019.

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Canadian Tax Journal/Revue fiscale canadienne

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