The Proposed FDII Regulations

25 Pages Posted: 13 May 2019

Date Written: April 25, 2019

Abstract

This paper summarizes the proposed foreign-derived intangible income (FDII) regulations under section 250 of the Internal Revenue Code, which were introduced on March 4, 2019.

JEL Classification: h20

Suggested Citation

Miller, David S. and Webb, Sean and Wytock, Elizabeth, The Proposed FDII Regulations (April 25, 2019). Available at SSRN: https://ssrn.com/abstract=3378074 or http://dx.doi.org/10.2139/ssrn.3378074

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Sean Webb

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693879 (Phone)

Elizabeth Wytock

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States

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