The IRS issued lengthy final regulations and proposed regulations on December 2 to implement changes to the foreign tax credit regime brought about by the Tax Cuts and Jobs Act. The extensive guidance, which exceeds six hundred pages, provides welcome relief in some areas, but lands unfavorably in others. The final regulations largely adopt proposed regulations published in 2018 (as well as certain regulations proposed in earlier years), with certain revisions. Newly proposed regulations address several open questions surrounding the allocation and apportionment of certain expenses and foreign tax redeterminations. Please join our WNTO team as they navigate the expansive new law.
- Demonstrate a working knowledge of the most recent regulatory guidance
- Describe how the regulations may impact your organization.
- Identify unique fact patterns to which the regulations apply and assess the impact.
Download this webcast presentation
- David Sites, Partner, Technical Leader, International Tax, Washington National Tax Office
- Cory Perry, Senior Manager, International Tax, Washington National Tax Office
- Mary Xu, Senior Manager, International Tax, Boston, MA
- Mike Del Medico, Manager, International Tax, Washington National Tax Office
Please note: CPE credits are not awarded for webcast replay.
Recommended Field of Study:
Prior TCJA tax knowledge
Group - Internet
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