The U.S. IRS and Treasury have issued correcting amendments to the final regulations (TD 9901) on Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income. The correcting amendments were published in the Federal Register on 3 November 2020. --- SUMMARY: This document contains corrections to the final regulations (Treasury Decision 9901) that were published in the Federal Register on Wednesday July 15, 2020. Treasury Decision 9901 contained final regulations that provide guidance regarding the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) and for coordinating the deduction for FDII and GILTI with other provisions in...