OrbitaxU.S. IRS Publishes Five International Practice Units
|Approved Changes|United States
The U.S. IRS has recently published five international practice units, including:
- Branch-Level Interest Tax Concepts - 4 August 2015;
- Non-Services FDAP Income - 4 August 2015;
- CFC Purchased From Related Party with Same Country Sales - 17 July 2015;
- CFC Sale to Related Party With Same Country Unrelated Party Manufacturing - 17 July 2015; and
- Receipt of Dividends or Interest from a Rela…
