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TREAS/IRS | RIN: 1545-BP15 | Publication ID: Spring 2020 |
Title: Guidance Regarding the Global Intangible Low-Taxed Income High Tax Exclusion | |
Abstract:
Regulations under the global intangible low-taxed income provisions regarding gross income that is subject to a high rate of foreign tax. The proposed regulations were published in the Federal Register on June 21, 2019, as part of REG-101828-19, RIN 1545-BP15. |
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Agency: Department of the Treasury(TREAS) | Priority: Economically Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Regulatory | |
CFR Citation: 26 CFR 1.951A-2 26 CFR 1.954-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 951A 26 U.S.C. 954 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-101828-19 Drafting attorney: Jorge Oben (202) 317-4983 Reviewing attorney: Larry Pounders (202) 317-5465 Treasury attorney: William Sutton (202) 622-1785 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jorge Oben Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4579, Washington, DC 20224 Phone:202 317-4983 Fax:855 584-5146 Email: jorge.m.oben@irscounsel.treas.gov |