A notice from the U.S. IRS has been published announcing that a public hearing will be held on 14 March 2019 on the proposed regulations (REG-105600-18) on Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act. This includes guidance relating to the determination of the foreign tax credit under the Internal Revenue Code in relation to changes made to the applicable law by the Act, as well as guidance in relation to pre-Act statutory amendments.