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

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.


Don’t have an account yet?