In a recent FCPA Professor guest post, tax partner and tax controversy group co-founder Kat Gregor, litigation partner Ryan Rohlfsen, litigation senior attorney Yana Grishkan, and tax controversy counsel Elizabeth Smith examine how the final regulations interpreting Section 162(f) of the Code released on January 14, 2021 impact the deduction of amounts paid to the government in connection with an Foreign Corrupt Practices Act (“FCPA”) violation.  Further, this post highlights considerations in light of Section 162(f) that companies should keep in mind while negotiating resolutions of governmental investigations of FCPA violations.

To read the full post, please click here.