IRS Proposes Rules for Foreign Government Investment Exemption
December 14, 2025
December 14, 2025
WASHINGTON, Dec. 14 (TNSFR) -- The U.S. Department of the Treasury Internal Revenue Service has issued proposed regulations concerning the taxation of income foreign governments earn from investments in the U.S.
The proposal provides guidance for determining when a foreign government's acquisition of debt is considered "commercial activity" and when a government has "effective control" of an entity engaged in commercial activities. Income derived from commer . . .
The proposal provides guidance for determining when a foreign government's acquisition of debt is considered "commercial activity" and when a government has "effective control" of an entity engaged in commercial activities. Income derived from commer . . .