STEP USA發布了一份說明，詳細介紹了美國國稅局對《美國法典》第 26 章的擬議修改。主要涉及美國人士向外國信託或個人，轉移或從中受益的五個部分受到影響，該說明討論了受擬議規則影響的外國活動。
TRUSTS: STEP USA issues briefing note on proposed revisions to rules on US persons dealing with foreign trusts
STEP USA has issued a briefing note detailing the US Internal Revenue Service’s proposed changes to Title 26 of the US Code. Five sections largely dealing with US persons transferring to or benefitting from a foreign trust or person are affected, with the note generally discussing the foreign activities impacted by the proposed rules.
Source:
STEP (briefing note, PDF)