Federal Tax Headlines Tax Headlines

Proposed Regulations Address International Rules Relating to Partnership Audit Regime (NPRM REG-119337-17)

The IRS has issued proposed regulations on how certain international rules operate in the context of the centralized partnership audit regime. Specifically, the guidance discusses the withholding of tax on foreign persons. In addition, the guidance discusses tax withholding on certain foreign accounts and the treatment of creditable foreign taxes of a partnership. These proposed rules supplement […]

The post Proposed Regulations Address International Rules Relating to Partnership Audit Regime (NPRM REG-119337-17) appeared first on Tax & Accounting Blog.

Powered by WPeMatico