In their latest installment of U.S. Tax Review, co-authors James Fuller, Larissa Neumann and Julia Ushakova-Stein examine a part of the new final foreign tax credit regulations, focusing on provisions addressing jurisdictional nexus and creditability rules. The remainder of the new final regulations will be addressed in a future installment.
Read the full commentary and analysis on Tax Notes, and read more insights on fenwick.com.