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Final FDII Regulations Released

July 16, 2020 By Edward Tanenbaum, Richard Slowinski and Stefanie Kavanagh

Talk about a summer beach read... The IRS’s final regulations for Section 250 deductions for FDII and GILTI are here for your light summer reading. Better yet, let our International Tax Group explain it all for you. The Section 250 deduction generally applies to domestic C corporationsA more relaxed and flexible approach to documentation and substantiation requirementsClarification for the software industry on foreign use of digital sales and advertising Read the full advisory here. [...]Read more

Filed Under: International Tax Advisory Tagged With: advertising, CFC, Controlled Foreign Corporations, digital sales, FDII, GILTI, IRS, REITs, RICs, Section 250

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