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This week, the Treasury Department have released regulation packages on foreign tax credits and the base erosion and anti-abuse tax. In a surprise double feature, the IRS modified and finalised rules that have remained in proposed form for months, while also issuing new proposed rules of immediate interest to the international tax community. Recent IRS changes and proposals to the foreign tax credit rules will have immediate importance to taxpayers preparing for provision season.
Discover more: USA: Recent IRS changes and proposals to the foreign tax credit rules
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