IRS Finalizes Tax Rules for Foreign Government Investment Income
December 14, 2025
December 14, 2025
WASHINGTON, Dec. 14 (TNSFR) -- The U.S. Department of the Treasury Internal Revenue Service issued final and temporary regulations concerning the U.S. income taxation of foreign governments' investments within the U.S.
These regulations offer guidance for determining when a foreign government is engaged in commercial activity and when an entity qualifies as a controlled commercial entity (CCE). The new rules directly affect foreign governments that receive income from U.S. sour . . .
These regulations offer guidance for determining when a foreign government is engaged in commercial activity and when an entity qualifies as a controlled commercial entity (CCE). The new rules directly affect foreign governments that receive income from U.S. sour . . .