Final and new proposed GILTI regs and temporary DRD regs released

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

June 2019

Overview

Today, Treasury released final regulations (318 pages) under Section 951A. Treasury also released proposed regulations (74 pages), regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations. In addition to the proposed and final GILTI regulations, Treasury released temporary regulations (105 pages) under Section 245A which limits the dividends received deduction available for certain dividends received from current or former CFCs.

Download the full publication Treasury releases final and new proposed GILTI regulations plus temporary DRD regulations under Section 245A

Our insights. Your choices.

Subscribe to receive our tax insights.

Related content

1134246431

Upcoming and recent PwC tax webcasts

Register today to hear the latest insights from the world of tax.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Top Policy Trends 2019: PwC

Top Policy Trends 2019

Policy competition increases uncertainty, but it also creates opportunities. Understanding new policy trends has never been more important.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Tax insights from the PwC Pulse Survey

Tax insights from the PwC Pulse Survey

Tax strategies are more critical than ever. Find out how tax leaders are teaming with the rest of the C-suite to shape business strategy.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

Contact us

Kelley McLaughlin

US Tax Marketing Leader, PwC US

Linkedin Follow Twitter Follow Email
Follow us
Audit and assurance Consulting Tax services Newsroom Alumni US offices Contact us

© 2017 - 2020 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.