U.S. Tax Review: Section 245A Regs, the Green Book, and Crypto Reporting

By: Larissa B. Neumann, Julia Ushakova-Stein

In the latest installment of their international tax commentary and analysis column for Tax Notes, Fenwick’s Larissa Neumann and Julia Ushakova-Stein review the invalidation of the temporary section 245A dividends received deduction limitation regs by the Colorado federal district court; the fiscal 2023 Treasury green book's corporate and international tax provisions; the OECD public consultation on cryptoasset reporting; and public comments on pillars 1 and 2, as well as on the final foreign tax credit regs.

The full article can be found on Tax Notes, and read more insights on fenwick.com.

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