U.S. tax review transition tax, Final FTC Regs, and priority guidance recommendations by Larissa Neumann and Julia Ushakova-Stein
By: Neumann, Larissa
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Contributor(s): Ushakova Stein, Julia.
Material type: 
ArticleSubject(s): CREDITO | IMPUESTOS | REFORMA | RENTAS EXTRANJERAS | SOCIEDADES EXTRANJERAS CONTROLADAS | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 1, July 4, 2022, p. 23-27Summary: The authors examine the challenge to the section 965 transition tax dismissed by the Ninth Circuit; the continuing criticism from prominent stakeholders of the final foreign tax credit regulations released in January 2022 and recent responses from Treasury officials acknowledging the feedback; and the American Bar Association Section of Taxation’s recommendations for the 2022-2023 priority guidance plan, identifying high-priority focus areas.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/1-1 (Browse shelf) | Available | OP 138-Bis/2022/107/1-1 |
Resumen.
Incluye referencias bibliográficas.
The authors examine the challenge to the section 965 transition tax dismissed by the Ninth Circuit; the continuing criticism from prominent stakeholders of the final foreign tax credit regulations released in January 2022 and recent responses from Treasury officials acknowledging the feedback; and the American Bar Association Section of Taxation’s recommendations for the 2022-2023 priority guidance plan, identifying high-priority focus areas.
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