International Tax Developments

Up-to-Date Information on New International Tax Guidance

The International Tax Developments series provides up-to-date information on new international tax guidance. We hope you will find our page to be a useful resource – a centralized repository of new Treasury regulations, IRS rulings, interesting judicial decisions, and other guidance. V&E’s international tax lawyers will be posting commentary as well, so please visit regularly to get our take on key aspects of the new guidance and how it may affect your business.

Series Insights

Insight

CAMT Claus Is Staying In Town?

V&E Tax Update

Corporate Alternative Minimum Tax (CAMT)Inflation Reduction ActInternational Tax Developments

December 18, 2024
Insight

CAMT Touch This: Treatment of Tax Credits, Direct Pay, and Transferability under the Corporate Alternative Minimum Tax

V&E Tax Update

Corporate Alternative Minimum Tax (CAMT)Inflation Reduction ActInternational Tax Developments

November 14, 2024
Insight

CAMT and Partnerships: A Taxing Relationship Explained

V&E Tax Update

Corporate Alternative Minimum Tax (CAMT)Inflation Reduction ActInternational Tax Developments

November 5, 2024
Insight

CAMT Count Me Twice: Determining CAMT AFSI in Mergers and Acquisitions

V&E Tax Update

Corporate Alternative Minimum Tax (CAMT)Inflation Reduction ActInternational Tax Developments

October 23, 2024

Links & Downloads

PFICs Held Through Domestic Partnerships and S Corps Prop. Reg. (January 25, 2022)

Foreign Income in Domestic Partnerships (Section 958) Final Reg. (January 25, 2022)

Foreign Tax Credit Final Reg. (January 4, 2022)

Whirlpool Financial Corporation & Consolidated Subsidiaries v. Commissioner (6th Cir. 2021)

PFIC (Section 1297) Final Reg. (Jan. 15, 2021)

PFIC (Section 1297) Prop. Reg. (Jan. 15, 2021)

Extraordinary Disposition Rule (Sections 245A and 951A) Final Reg. (Nov. 20, 2020)

Withholding on Partnership Interest Dispositions (Section 1446(f)) Final Reg. (October 7, 2020)

Sourcing of Personal Property Sales (Section 863(b)) Final Reg. (September 29, 2020)

Foreign Tax Credit Final Reg. (September 29, 2020)

Foreign Tax Credit and Section 245A Deduction Prop. Reg. (September 29, 2020)

Stock Ownership Attribution (Section 958(b)(4)) Final Reg. (September 22, 2020)

Stock Ownership Attribution (Sections 367(a) and 954(c)(6)) Prop. Reg. (September 22, 2020)

Interests in Partnerships with a U.S. Trade or Business (Section 864(c)(8)) Final Reg. (September 21, 2020)

BEAT (Section 59A) Final Reg. (September 1, 2020)

Extraordinary Disposition Rule (Sections 245A and 951A) Prop. Reg. (August 27, 2020)

Foreign Corporation Dividends Received Deduction (Section 245A) Final Reg. (August 27, 2020)

Business Interest Expense Deduction Limitation (Section 163(j)) Prop. Reg. (July 28, 2020)

Business Interest Expense Deduction Limitation (Section 163(j)) Final Reg. (July 28, 2020)

GILTI High Tax Exclusion (Sections 951A and 954) Final Reg. (July 23, 2020)

High Taxed Income (Section 954(b)(4)) Prop. Reg. (July 23, 2020)

FDII and GILTI Deduction (Sec. 250) Final Reg. (July 15, 2020)

Hybrid Arrangements (Secs. 245A(e) and 267A) Final Reg. (April 7, 2020)

Covered Asset Acquisitions (Section 901(m)) Final Reg. (March 23, 2020)

Transfers to Partnerships with Related Foreign Partners (Section 721(c)) Final Reg. (January 23, 2020)

Sourcing of Personal Property Sales Prop. Reg. (December 30, 2019)

Foreign Tax Credit Final Regulations (December 17, 2019)

Foreign Tax Credit Prop. Regulations (December 17, 2019)

BEAT (Section 59A) Final Regulations (December 6, 2019)

BEAT (Section 59A) Prop. Regulations (December 6, 2019)

PFIC Proposed Regulations (July 11, 2019)

GILTI (Section 951A) Final Reg. (June 14, 2019)

GILTI (Section 951A) Prop. Reg. (June 14, 2019)

Section 245A Temp. Reg. (June 14, 2019)

Final Section 956 Regulations (May 23, 2019)

CFC Related Person Definition (Section 954(d)(3)) Proposed Regulations (May 20, 2019)

Final Section 987 Regulations (May 13, 2019)

Section 1446(f) Proposed Regulations (Partnership Withholding on ECI) (May 7, 2019)

FDII and GILTI Deduction (Sec. 250) Prop. Reg. (March 4, 2019)

Section 965 Final Regulations (Jan. 15, 2019)

TCJA Technical Corrections Draft (January 2, 2019)

JCT Explanation of Technical Corrections (January 2, 2019)

Hybrid Dividends and Transactions Prop. Reg. (Dec. 20, 2018)

Section 864(c)(8) Prop. Reg. (Dec. 20, 2018)

TCJA Explanation by JCT (Blue Book) (Dec. 20, 2018)

Notice 2019-01 (previously taxed earned and profits) (Dec. 14, 2018)

BEAT Proposed Regulations (Dec. 13, 2018)

Foreign Tax Credit Proposed Regulations (Nov. 29, 2018)

Section 163(j) Prop. Reg. (Nov. 26, 2018)

Section 956 Notice (Oct. 31, 2018)

GILTI Proposed Regulations (Oct. 10, 2018)

Section 965 Proposed Regulations (Aug. 8, 2018)