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U.S. IRS Issues Corrections to Final Regulations on GILTI and Foreign Tax Credits

27 August 2019

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Approved Changes

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United States

On 23 August 2019, a correction to the final and temporary regulations Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits was published in the U.S. Federal Register. This includes corrections to certain example tables provided in the regulations.