United States. Department of the Treasury. "Treasury and IRS Issue Proposed and Final Guidance on Foreign Tax Credits and the Base Erosion and Anti-Abuse Tax to Continue Modernizing the US Tax System,"
Press Releases of the United States Department of the Treasury
(December 2, 2019).
https://fraser.stlouisfed.org/title/6111/item/587439, accessed on April 3, 2025.