U.S. International Tax

The U.S. International Tax Committee works on educational and advocacy efforts regarding the U.S. taxation of international business operations.

U.S. INTERNATIONAL TAX

Staff Liaison:

Ben Shreck, Tax Counsel
202.464.8353

 


The U.S. International Tax Committee works on educational and advocacy efforts regarding the U.S. taxation of international business operations.

TEI Files Comments on the Proposed GILTI High-Tax Exception

On September 18, TEI submitted comments to the Treasury and IRS regarding proposed regulations under section 951A, better known as “GILTI”, commending the Government on the proposed GILTI high-tax exception and recommending certain changes to the exception consistent with sound tax policy.

TEI Files Supplemental Comments on Proposed BEAT Regulations

Summary Sentence/Magazine Intro (1-2 sentences; abbreviate TEI; include committee and contributor recognition if needed): On August 12, TEI submitted comments to the Treasury and IRS regarding proposed regulations under section 59A, better known as the “BEAT”, recommending an alternative method to calculate a taxpayer’s BEAT liability.

TEI Holds U.S. Congressional Liaison Meetings

On May 1–2, 2019, a delegation of Executive Committee and Tax Reform Task Force members assembled in Washington, D.C., for the Institute’s first set of congressional liaison meetings since the late 1990s.

TEI Submits Comments regarding FDII and GILTI Deductions

On May 6th, TEI submitted comments to the Internal Revenue Service and U.S. Department of the Treasury regarding proposed regulations on the new section 250 deductions for foreign-derived intangible income and global intangible low-taxed income.

TEI Submits Comments to the OECD regarding Digitalization of the Economy Consultation

On March 4th, TEI submitted comments to the OECD regarding its public consultation document entitled Addressing the Tax Challenges of the Digitalisation of the Economy. TEI will also participate in in the upcoming public consultation on March 13-14 in Paris.

TEI Participates in Annual IRS and Treasury Department Liaison Meetings

On February 28 and March 1, 2019, TEI participated in its annual liaison meetings with senior officials from the IRS and Treasury’s Office of Tax Policy.

TEI Submits Comments to the Treasury and IRS regarding Proposed BEAT Regulations

On February 19th, TEI submitted comments to the Treasury and IRS regarding proposed regulations providing guidance under section 59A regarding the base erosion and anti-abuse tax.

TEI Comments on Proposed Foreign Tax Credit Regulations

On February 5, 2019, TEI submitted responsive comments and recommendations to the Internal Revenue Service concerning the new proposed regulations under sections 861 and 904 of the Code (REG-105600-18). TEI’s comments, which are reprinted below, were developed by a cross-industry working group of Tax Reform Task Force and U.S. International Tax Committee members under the stewardship of TEI lawyers Watson M. McLeish and Benjamin R. Shreck.

TEI Submits Comments to the Treasury and IRS regarding Proposed GILTI Regulations

On November 26th, TEI submitted comments to the Treasury and IRS regarding proposed regulations providing guidance under section 951A regarding global intangible low-taxed income.
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