Page 343 - International Taxation IRS Training Guides

Reactions to TCJA

 Media reports have noted international reactions to

certain TCJA international provisions:

• Foreign jurisdictions
potentially asserting domestic law

countermeasures

• Foreign-Derived Intangible Income (FDII)
(IRC 250)

59A)
• BEAT (IRC

consultation paper on global anti-base erosion
• OECD
proposal modeled after
GILTI and BEAT rules

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