The Resource New FTC rules and accompanying regulations

New FTC rules and accompanying regulations

Label
New FTC rules and accompanying regulations
Title
New FTC rules and accompanying regulations
Creator
Subject
Language
eng
Summary
In this article, the authors review recent changes to foreign tax credit rules and their effect on foreign tax redeterminations, especially when amended returns need to be filed. They also examine the impact of the OECD's initiatives on base erosion and profit shifting (BEPS) and the digital economy
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 6 ; p. 741-746
http://library.link/vocab/creatorName
  • Abbey, B
  • Blanco, I
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • BEPS Project (OECD)
  • TCJA
  • GILTI
  • digital economy
Label
New FTC rules and accompanying regulations
Instantiates
Publication
Label
New FTC rules and accompanying regulations
Publication

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