Finance & markets · 21/06/2019Updated: 10/17/2026 · 1 min read
IRS Issues Final Regulations on Global Intangible Low-Taxed Income and Foreign Tax Credits
Summary
The IRS has released final regulations providing guidance on calculating global intangible low-taxed income and foreign tax credits for US shareholders of foreign corporations, including consolidated groups and controlled foreign corporations.
Original source language: Federal Register — Department of the TreasuryOpen original release →