A bug or a feature? foreign tax credits for offset earnings by Anthony D. Pastore, Jeremy D. Himmelstein
By: D. Pastore, Anthony
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Contributor(s): D. Himmelstein, Jeremy.
Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTOS | EMPRESAS MULTINACIONALES | BENEFICIOS | CREDITO | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 12, June 12 2024; p. 1753-1758Summary: Anthony D. Pastore is a partner and Jeremy D. Himmelstein is an associate with Mayer Brown. In this article, Pastore and Himmelstein examine a federal district court’s decision in FedEx and the recent controversy over U.S. multinationals claiming the foreign tax credit for their foreign offset earnings, including the interaction between subpart F, the Tax Cuts and Jobs Act, and the FTC regime.
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Anthony D. Pastore is a partner and Jeremy D. Himmelstein is an associate with Mayer Brown. In this article, Pastore and Himmelstein examine a federal district court’s decision in FedEx and the recent controversy over U.S. multinationals claiming the foreign tax credit for their foreign offset earnings, including the interaction between subpart F, the Tax Cuts and Jobs Act, and the FTC regime.
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