On September 29, 2020, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (TD 9922) (the 2020 Final Regulations) and related proposed regulations (REG-101657-20) (the...more
On July 23, 2020, the US Department of the Treasury and the Internal Revenue Service (IRS) published final regulations addressing the global intangible low-taxed income (GILTI) high-tax exclusion (85 FR 44620) (the “Final...more
8/10/2020
/ CFC ,
Federal Trade Commission (FTC) ,
Foreign Tax ,
GILTI tax ,
Income Taxes ,
IRS ,
Proposed Regulation ,
Record Retention ,
Shareholders ,
Subpart F ,
Tax Cuts and Jobs Act ,
U.S. Treasury