insightplus.bakermckenzie.com/bm/tax/united-states-final-ftc-regulations-a-nexus-rule-by-any-other-name-is-not-the-same
insightplus.bakermckenzie.com/bm/tax/united-states-application-of-treasurys-new-reasonably-similar-source-rule-requirement-to-claim-foreign-tax-credits-for-royalty-withholding-taxes
www.mwe.com/de/insights/new-attribution-requirement-denies-foreign-tax-credits-for-certain-withholding-taxes-and-other-taxes/
www.fenwick.com/insights/publications/treasury-finalizes-foreign-tax-credit-regulations-including-novel-jurisdictional-nexus-attribution-rule
mcdermott-will-emery-2793.docs.contently.com/v/international-news-may-2022_spotlight-on-tax#pagew-6
Update:
insightplus.bakermckenzie.com/bm/tax/united-states-treasury-takes-a-baby-step-toward-fixing-the-foreign-tax-credit-regulations
insightplus.bakermckenzie.com/bm/tax/united-states-ftc-regulations-get-a-proposed-makeover
www.mayerbrown.com/en/perspectives-events/publications/2023/07/a-surprise-uturn-irs-issues-temporary-relief-from-controversial-foreign-tax-credit-regulations
