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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.

 
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 14192 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
Timetable:
Action Date FR Cite
NPRM  06/21/2019  84 FR 29114   
NPRM Comment Period End  09/19/2019 
Final Action  09/00/2020 
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