The U.S. IRS has released three updated international practice units concerning individual foreign tax credits and additional child tax credit claims for U.S. persons residing abroad: Sourcing of Multi-Year Compensation Arrangements Including Stock Options for FTC Limitation, which deals with the FTC limitation for multi-year compensation arrangements that companies provide to employees transferred outside their home country; Qualified Dividends and Capital Gains Rate Differential Adjustments, which examines the steps necessary to compute the rate differential adjustment for U.S. individual taxpayers that reduces the foreign source qualified dividends and capital gains in the overall FTC limitation, the purpose of which is...