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The FDII Final Regulations Are Here: An Executive Summary and Observations

Treasury and the IRS released final section 250 regulations on July 9, 2020, primarily focused on the deduction for foreign-derived intangible income (FDII). The final regulations make significant revisions to the proposed...more

CARES Act Tax Provisions: Congress Approves Tax Relief for Businesses and Individuals

Enacted on March 27, the Coronavirus Aid, Relief, and Economic Security Act—or CARES Act—?contains several important tax provisions for businesses and individuals. Notable business tax provisions include the creation of a new...more

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