{"version":"1.0","provider_name":"GTM Tax","provider_url":"https:\/\/gtmtax.com","author_name":"gtm1dev","author_url":"https:\/\/gtmtax.com\/author\/gtm1dev\/","title":"New Proposed FTC Regulations: Relaxing the Cost Recovery and Attribution Requirements","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"zdiAesAzKN\"><a href=\"https:\/\/gtmtax.com\/insight\/new-proposed-ftc-regulations-relaxing-the-cost-recovery-and-attribution-requirements\/\">New Proposed FTC Regulations: Relaxing the Cost Recovery and Attribution Requirements<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gtmtax.com\/insight\/new-proposed-ftc-regulations-relaxing-the-cost-recovery-and-attribution-requirements\/embed\/#?secret=zdiAesAzKN\" width=\"600\" height=\"338\" title=\"&#8220;New Proposed FTC Regulations: Relaxing the Cost Recovery and Attribution Requirements&#8221; &#8212; GTM Tax\" data-secret=\"zdiAesAzKN\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/gtmtax.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Treasury has issued a set of technical corrections to the 2022 FTC final regulations in July 2022, and an additional set of new proposed FTC regulations in November 2022, known as the 2022 FTC proposed regulations. In this article, GTM\u2019s International Tax Services team discusses the changes to the cost recovery and attribution requirements, with some considerations for reevaluating creditable foreign income taxes ahead of year-end tax provision calculations for 2022."}