KPMG report: Analysis of final FDII regulations

KPMG report: Analysis of final FDII regulations

The U.S. Treasury Department and IRS earlier in July 2020 released final regulations (T.D. 9901) that finalize regulations that were proposed in March 2019 related to the deduction for foreign-derived intangible income (“FDII”) and global intangible low-taxed income (“GILTI”) under section 250.

1000

Related content

Read a KPMG report [PDF 1.1 MB] that provides a detailed discussion of and observations about the final regulations.  

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal