今年5月,美国政府宣布.S. Department of Treasury released General Explanations of the [Biden] Administration’s Fiscal Year 2022 Revenue Proposals, which specifies the many corporate 税 changes proposed to take effect in 2022, including several modifications to the international provisions of the Internal Revenue Code.
本文简要概述了其中的一些变化, 即外国衍生无形收入(FDII)规则, anti-inversion, and sourcing of income from the disposition of an interest in a hybrid entity, as well as the elimination of certain deductions related to foreign income items.
FDII is defined as “the portion of a domestic corporation’s intangible income that is derived from export operations.“纳入FDII, 在IRC§250中编纂, is calculated based on gross sales derived from certain tangible depreciable property located abroad. 除了收入在内, IRC § 250 also makes available a deduction of 50% (in most circumstances) of the FDII included in the 税payer’s gross income. The permanent benefit of this 50% deduction is a lowered effective corporate 税 rate for those 税payers able to utilize it. 如果得到批准, 拜登的提案将废除第250条中列举的50%的扣除, an elimination that will significantly decrease the incentive to have significant exports and tangible property abroad. 代替§250的扣除, Biden would create a new general business credit equal to 10% of the expenses associated with the creation of U.S. 通过对外贸易或商业的在岸创造就业机会. R可能会有额外的变化&D部分鼓励在美国境内投资.S.,但有关这些变化的详细信息尚未公布.
The Biden proposal would also disallow various deductions that would otherwise be allocable to 税-exempt foreign income, 包括从纳税人收入中扣除的外国收入.g.(已获派息扣除). The disallowance of these deductions is meant to further the breadth of § 265, which disallows deductions that arise from income that is otherwise excluded from income. 有效地, this disallowance would lower the foreign 税 credit limitation by excluding foreign income not actually included in a 税payer’s gross income from the overall calculation of the limitation.
最后, 拜登的提议将改变反倒置规则, as well as the sourcing and characterization of gain/loss from the sale of hybrid entity interest. The anti-inversion rules were designed to prevent different methods of 税ation on the income derived from the sale or conversion of a hybrid entity interest solely based on where the new parent company resides (e.g. 在美国.S. 和国外). The rules, as written currently, are not triggered unless the shareholders of a U.S. parent company receive 80% or more of a new foreign parent’s stock in an exchange or merger transaction. The Biden proposal would alter the anti-inversion rules by replacing the 80% shareholder continuity test with a much lower “greater than 50% continuity” test. 至于混合型利益, the proposal would not change the overall realization or recognition of gain or loss on the sale of a hybrid entity interest but would change the sourcing and characterization of these gains, 可能会给美国带来更多的收益/损失.S. 比过去要多.
虽然所有这些变化只是在这个时候提出, 纳税人应该为这样的情况做好准备, 如果不是全部, 是否会在2022年及以后的纳税年度被采纳为法律. bet9游戏平台 is continuously monitoring new proposals and guidance as they’re released. Our experienced 税 professionals would be happy to discuss any concerns you may have, 国际或其他, 在这个不断变化的税收环境中.