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TREAS/IRS

RIN: 1545-BQ71

Publication ID: Spring 2024

Title: Guidance Related to the Foreign Tax Credit in Light of GloBE Rules
Abstract: 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

Timetable:

Action	Date	FR Cite
NPRM	03/00/2025

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 and Deborah Tarwasokono (202) 557-0817 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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4579, Washington, DC 20224 Phone:202 317-5282 Fax:855 584-5147 Email: hayley.rassuchine2@irscounsel.treas.gov