| 000 | 01260nab a2200253 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20241004150854.0 | ||
| 007 | ta | ||
| 008 | 241003s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_972014 _aD. Pastore, Anthony |
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| 245 | 1 | 2 |
_aA bug or a feature? _bforeign tax credits for offset earnings _c by Anthony D. Pastore, Jeremy D. Himmelstein |
| 260 | _c2024 | ||
| 520 | _aAnthony 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
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| 650 | 4 |
_932314 _aBENEFICIOS |
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| 650 | 4 |
_941482 _aCREDITO |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 700 | 1 |
_972015 _aD. Himmelstein, Jeremy |
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| 773 | 0 |
_9172359 _oOP 138-Bis/2024/114/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 12, June 12 2024; p. 1753-1758 |
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| 942 | _cART | ||