New regulations apply nexus rule restricting eligibility for US foreign tax credits

Mark Martin and Thomas Bettge of KPMG in the US discuss certain aspects of recent US Treasury final regulations regarding foreign tax creditability.

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Bibliographic Details
Published in:International tax review 2022-02
Main Authors: KPMG, U S, Martin, Mark, Bettge, Thomas
Format: Magazinearticle
Language:English
Subjects:
Foreign tax credits
Income taxes
International taxation
Jurisdiction
Nexus rules
Permanent establishment
State court decisions
Transfer pricing
Withholding taxes
Online Access:Get full text
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Description
Summary:Mark Martin and Thomas Bettge of KPMG in the US discuss certain aspects of recent US Treasury final regulations regarding foreign tax creditability.
ISSN:0958-7594