Foreign tax credits and anti-deferral update
- Wednesday, April 21, 2021
Foreign tax credits final regulations have introduced several changes for calculating your FTC limitation, and updates to anti-deferral regulations add complexity. Join our international tax experts for a view on-demand webinar to ensure you’re up to date.
During this webinar, our international tax experts will address the most significant aspects of these regulation changes, their most frequently received questions, and examples to help ensure you’re following these updates accurately.
- Define specific rule changes to allocations of R&D, stewardship, and interest expense allocations.
- Determine the differences in treatment of intercompany payments in branch basket rules between sourcing and basketing of foreign source income.
- Understand necessary separate loss limitation tracking and impact on creditability.
- Understand GILTI and Subpart F coordination provisions, particularly regarding the high-tax exception and its impact on partnership- and private-equity-owned structures.