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US: IRS issues tighter proposed regulations on foreign partnership disposal rules

www.mayerbrown.com/en/perspectives-events/publications/2019/06/irs-issues-proposed-regulations-regarding-withholding-under-section-1446

tax.weil.com/irs-regulations-for-non-u-s-partners-engaged-in-u-s-trade/
www.ey.com/gl/en/services/tax/international-tax/alert–us-final-section-956-regulations-largely-mirror-proposed-regulations–but-include-two-significant-modifications
www.federalregister.gov/documents/2019/05/23/2019-10749/amount-determined-under-section-956-for-corporate-united-states-shareholders
us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/221210/Legal-Alert-Fine-tuning-the-courseFinal-Regulations-enhance-symmetry-between-taxation-of-actual-dividends-and-section-956-inclusions
www.proskauertaxtalks.com/2019/05/final-irs-956-regs/#more-2227
www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/

www.dwpv.com/en/Insights/Publications/2019/IRS-Proposes-New-Rules-on-Interest-Transfer

www.jonesday.com/Warning-US-Tax-Regulations-Impact-Completed-Foreign-Sales-Retroactively-and-Domestic-Partnerships-06-25-2019/