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TREAS/IRS RIN: 1545-BQ71 Publication ID: Fall 2023 
Title: Guidance Related to the Foreign Tax Credit in Light GloBE Rules  

Proposed regulations regarding the foreign tax credit in light of the global anti-base erosion (GloBE) rules and other issues. 

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2024 
Additional Information: REG-104955-23 (NPRM) Drafter attorney: Hayley Rassuchine (202) 317-6936 Reviewer attorney: Tracy Villecco (202) 317-6936 Treasury attorney: Isaac Wood (202) 622-1011 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Hayley Ann Rassuchine
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-5282
Fax:855 584-5147