Fenwick's James Fuller, Larissa Neumann and Julia Ushakova-Stein co-authored a second installment of their 2022 final regulations review in Tax Notes. The authors continued their discussion, focusing on provisions addressing the credit and deduction disallowance; foreign-derived deduction-eligible income and electronically supplied services; foreign branch category income in connection with intercompany payments; and the foreign tax credit timing rules.
The full article can be found on Tax Notes, and read more insights on fenwick.com.
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