Raymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits. For additional coverage, read these articles in Tax Notes:Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD TalksTreasury Offers More Details on FTC Royalty Withholding CarveoutValuation Allowances Soften FTC Regs' Blow for Some TaxpayersFTC Analysis Worries Persist in Regs, USCIB Warns U.S. TreasuryTax Treaties May Offer Relief From More Troublesome FTC RegsFTC Regs’ Attribution Requirement Raises Administrability IssuesIn our “In the Pages” segment, Kathleen Wright, director of the state and local tax program in the School of Taxation at Golden Gate University, chats about her Tax Notes piece, “The States’ Response to Wynne Seven Years Later.” Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis HartWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.