On 27 August 2019, a correcting amendment to the final and temporary regulations Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits (TD 9866) was published in the U.S. Federal Register. The correcting amendment is effective 27 August 2019 and applies from 21 June 2019.

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Correction of Publication

Accordingly, 26 CFR…