For the 32nd week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.
PLR 201332007: Commissions received by disregarded entity of CFC related to sales of products was not foreign base company sales income ("FBCSI") because the disregarded entity made a substantial contribution to the manufacture of the property. Code §954(d). For prior coverage of this PLR, see I.R.S. Rules Commission Income From Sales is Not FBCSIRules