On December 28, 2022, the Treasury Department and the IRS issued proposed regulations (the “Proposed Regulations”) on the treatment of qualified foreign pension funds (“QFPFs”) for purposes of the exemption from taxation for...more
1/10/2023
/ C-Corporation ,
FIRPTA ,
Foreign Governments ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
Pension Funds ,
Protecting Americans from Tax Hikes (PATH) Act ,
REIT ,
S-Corporation ,
Tax Exemptions ,
U.S. Treasury