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GD포럼 ID: 62

제안된 지침 문서 변경 사항 설명

During the 2019 Session, the Virginia General Assembly enacted budget language to study the impact of the business interest limitation on entities that are part of an affiliated group and that file a Virginia combined or consolidated return. The budget language requires the Department to convene a working group by June 1, 2019 regarding this matter. On May 20, 2019, the Department held a working group meeting and solicited comments from affected parties regarding the application of this limitation for Virginia income tax purposes. The budget language also requires that the Department develop and make available guidelines regarding the determination of the business interest limitation by December 1, 2019. Such guidelines are required to apply to taxable years beginning on or after January 1, 2018.

 

이 댓글 포럼에 대한 안내 문서

문서 ID	문서 제목	현재 문서	제안 문서
6764	비즈니스 이해관계 제한에 관한 가이드라인	n/a	제안 문서

 

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