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US: The Final Proposed Base Erosion and Anti-avoidance Tax Regulations: A Favorable Turn

USA - March 4 2020 The Treasury Department ("Treasury") and the Internal Revenue Service ("IRS") issued the highly anticipated final regulations (the "Final…

Stewart R. Lipeles, Alexandra Minkovich, Joshua D Odintz, Kathryn Rimpfel, Julia Skubis Weber

Treasury and IRS Release Proposed Foreign Tax Credit Regulations

USA - January 17 2019 The Tax Cuts and JOBS Act (the “TCJA”) introduced the most significant changes to the foreign tax credit (“FTC”) provisions of the Internal Revenue…

Rafic H. Barrage, Matthew S. Jenner