乐鱼（Leyu）体育官网

As the year wound to a close, Treasury and IRS left us with a parting gift to unwrap and analyze. In this episode, we consider the impact of the final foreign tax credit regulations on the allocation and apportionment of foreign taxes, on the approach to refundable credits, and on the longstanding principles under which we typically analyze foreign levies to determine whether they are creditable in the United States. What do these regulations mean not only for digital services and other 鈥渘ovel鈥� taxes, but also some long-standing taxes levied by foreign jurisdictions? Do they require a fundamental shift in the way we examine creditability?

Our host聽Gary Scanlon听颈苍迟别谤惫颈别飞蝉听Kevin Brogan听补苍诲听Seth Green聽from the 乐鱼（Leyu）体育官网 international tax group to find out what鈥檚 in the package and what these new rules hold in store for U.S. multinationals.