{"id":3933,"date":"2025-06-25T10:52:23","date_gmt":"2025-06-25T15:52:23","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=3933"},"modified":"2025-08-15T14:37:47","modified_gmt":"2025-08-15T19:37:47","slug":"revisiting-cost-benefit-analysis-of-foreign-disregarded-entities-recent-us-regulations","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/revisiting-cost-benefit-analysis-of-foreign-disregarded-entities-recent-us-regulations\/","title":{"rendered":"Revisiting the Cost\/Benefit Analysis of Foreign Disregarded Entities: Recent US Regulations\u00a0"},"content":{"rendered":"\n<p><strong>Key Takeaways:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Final Section 987 rules add complex new foreign currency reporting for U.S. owners of foreign disregarded entities, effective in 2025.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>New \u201cdisregarded payment loss\u201d rules may trigger U.S. income inclusions tied to foreign-deductible interest and royalty payments in 2026.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Global anti-hybrid tax regimes and Pillar Two rules reduce the effectiveness of FDE strategies and may increase global minimum tax exposure.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>Since the Tax Cuts and Jobs Act was enacted in 2017, the use of foreign disregarded entities (FDEs), often achieved via the check-the-box election, has increased. FDEs are often used to reduce U.S. federal income tax, commonly with respect to global intangible low-taxed income (GILTI) inclusions, but also in other circumstances, including the base erosion and anti-abuse tax and intellectual property repatriation. In many cases, the use of FDEs has been an effective strategy and relatively easy to implement with minimal tax cost. However, two sets of recently promulgated U.S. tax regulations have altered the scales by creating potential new challenges for U.S. owners of FDEs beginning in 2025.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Background<\/h2>\n\n\n\n<p>From a U.S. tax perspective, the use of FDEs can effectively achieve several tax planning objectives with little downside. For example, FDEs can simplify the application of the passive foreign investment company (PFIC) rules, eliminate various Subpart F inclusions, and reduce GILTI inclusions by aggregating qualified business assets or absorbing the activities of a loss-making entity. Additionally, from a compliance standpoint, FDEs generally require simpler and less comprehensive federal tax filings (Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)) compared to the much lengthier and onerous Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, that is required for controlled foreign corporations.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2024 Brings New US Complexity&nbsp;<\/h2>\n\n\n\n<p>On December 11, 2024, the IRS released final and proposed regulations under Internal Revenue Code Section 987 with respect to foreign currency gains and losses. Accounting for foreign currency fluctuations is not a new concept, and there have been multiple rounds of proposed but never finalized regulations on this complex topic dating as far back as 1991. As a result of the prolonged uncertainty, taxpayers have generally been able to use \u201cany reasonable method\u201d consistently applied.&nbsp;&nbsp;<\/p>\n\n\n\n<p>As a result of the final Section 987 regulations, accounting for foreign currency fluctuations will become more complex for FDEs. Unfortunately, there is virtually no time to prepare for this difficult exercise because the final regulations are generally effective for tax years beginning after December 31, 2024, that is, 2025 for calendar year taxpayers. For publicly traded companies, this complexity will need to be addressed in the first quarter to account for provision implications.&nbsp;<\/p>\n\n\n\n<p>The new regulations address the calculation of currency gains or losses to be reported by the tax owner of \u201cqualified business units\u201d (which generally include operational FDEs) when the tax owner and the FDE have different functional currencies. The final regulations provide detailed guidance requiring current and historical data points that may be quite difficult for many taxpayers to access. For example, Treas. Reg. \u00a71.987-4 provides guidance for calculating the foreign currency gains and losses related to ongoing operations and Treas. Reg. \u00a71.987-10 on the complex transition from previously used approaches to the new approach, and whether a transition gain should be taxed all at once or spread over 10 years. Treas. Reg. \u00a71.987-11 and \u00a71.987-12 discuss the approach to be taken when there is a transition loss.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The final regulations offer several elections that may significantly simplify the calculation of currency gains or losses. Additionally, the proposed regulations that were simultaneously released provide an alternative election that may further simplify reporting. Some taxpayers could benefit from early adoption of the proposed regulations and should assess the implications of doing so, especially since early adoption requires application of the proposed regulations in their entirety, not a piecemeal selection of some portions of the proposed regulations.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The second set of final regulations creating complexity for taxpayers with FDEs in their structure is the disregarded payment loss (DPL) rules. This is a subset of longstanding regulations regarding dual consolidated losses (DCLs), which are applicable to U.S. tax owners of (direct or indirect) FDEs and aimed at preventing \u201cdouble dipping\u201d whereby a single economic loss is used twice, once to offset foreign taxable income and again to offset U.S. taxable income.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Historically, the calculation of a DCL ignored disregarded transactions. This is still the case; however, the new regulations, specifically Treas. Reg. \u00a71.1503(d)-1, now require a U.S. tax owner of FDEs to recognize income equal to a \u201cdisregarded payment loss,\u201d which is the net loss attributable to disregarded payments of interest or royalties that are deductible under foreign tax law.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Pursuant to the final DPL regulations published on January 14, 2025, taxpayers must now maintain a complex and extremely detailed registry of transactions between disregarded entities and the ultimate U.S. tax owner and calculate U.S. income inclusions to create a symmetry that is directionally more in line with the historical concerns of foreign countries. Consequently, to the extent the disregarded payments involve interest or royalties, the DPL regulations may result in a new tax inclusion to the U.S. taxpayer. These rules are effective for tax years of the U.S. tax owners beginning on or after January 1, 2026. Like the foreign currency regulations, U.S. tax accounting for transactions involving FDEs\u2019 foreign currency fluctuations will be more complex than transactions involving subsidiaries classified as corporations for U.S. tax purposes.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Foreign Country Considerations&nbsp;<\/h2>\n\n\n\n<p>Many foreign countries have expressed concerns about the potential lack of symmetry, that can occur when FDEs are used, in particular the opportunity to create a local tax deduction without a corresponding income inclusion in the U.S. Several countries have responded by unilaterally adopting a variety of anti-abuse regimes, often referred to as anti-hybrid rules. While this country-by-country approach continues (for example, Germany finalized its anti-hybrid rules in December 2024), a coordinated effort led by the OECD has produced a more global approach to anti-hybrid rules. In particular, the Pillar Two regime takes direct aim at hybrid structures and generally disregards U.S. tax classification elections altogether. Thus, the new 15% minimum tax introduced as part of the global anti-base erosion (GloBE) rules applies to every entity without regard to the entity\u2019s classification as a corporation or disregarded entity for U.S. tax purposes.&nbsp;<\/p>\n\n\n\n<p><em>Written by Brandon Boyle, Chip Morgan and Helen Vu. Copyright \u00a9 2025 BDO USA, P.C. All rights reserved. www.bdo.com<\/em>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE-412x145.webp 412w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE-768x270.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE.webp\" height=\"360\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE.webp 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE-412x145.webp 412w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/thumbnail_infographic_MKT000915_revisiting_Cost-Benefit_of_FDE-768x270.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-4338 sp-no-webp\" alt=\"infographic detailing that international tax professionals help with global structure planning in a new regulatory era\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Global Structure Planning in a New Regulatory Era: How MGO Can Help<\/h2>\n\n\n\n<p>With new U.S. regulations on foreign currency and disregarded payments \u2014 as well as increasing global scrutiny of hybrid structures \u2014 multinational businesses need to rethink how they use foreign disregarded entities (FDEs) in tax planning. Navigating the evolving complexities around FDEs requires more than just technical know-how; it takes a proactive, strategic approach. That\u2019s where MGO comes in. Our <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/international-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">International Tax team<\/a> stays ahead of regulatory developments like the new Section 987 and disregarded payment loss (DPL) rules, so you don\u2019t have to.&nbsp; From cross-border structuring to provision analysis, we bring clarity and compliance to a shifting global tax landscape. <a href=\"https:\/\/www.mgocpa.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Contact us<\/a> to learn more at <a href=\"https:\/\/www.mgocpa.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">mgocpa.com<\/a>.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways:&nbsp; &#8212; Since the Tax Cuts and Jobs Act was enacted in 2017, the use of foreign disregarded entities (FDEs), often achieved via the check-the-box election, has increased. FDEs are often used to reduce U.S. federal income tax, commonly with respect to global intangible low-taxed income (GILTI) inclusions, but also in other circumstances, including [&hellip;]<\/p>\n","protected":false},"featured_media":4337,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[18,22,70,167],"perspective-type":[42],"class_list":["post-3933","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-international-tax","perspective_topic-manufacturing","perspective_topic-regulations","perspective_topic-risk-management","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Revisiting the Cost\/Benefit Analysis of Foreign Disregarded Entities: Recent US Regulations\u00a0 - 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