The Resource A comprehensive approach to GILTI planning for individuals and trusts

A comprehensive approach to GILTI planning for individuals and trusts

Label
A comprehensive approach to GILTI planning for individuals and trusts
Title
A comprehensive approach to GILTI planning for individuals and trusts
Creator
Subject
Language
eng
Summary
This article advocates a holistic approach to GILTI planning: taxpayers should consider not only the U.S. tax imposed on a CFC's operating income, but also the tax that will be imposed on the sale of the CFC. This article addresses the application of the GILTI regime to individuals and trusts. It also describes common planning options for ameliorating these taxpayers' GILTI tax liability. The article then explores the tax consequences of such planning options upon a future sale of the CFC stock
Citation source
In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 6 (November-December) ; p. 9-12, 39-40
http://library.link/vocab/creatorName
  • Hadjilogiou, S
  • Hall, K
  • Chen, L. (Le)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • GILTI
  • trust
  • shareholder
  • tax planning
Label
A comprehensive approach to GILTI planning for individuals and trusts
Instantiates
Publication
Label
A comprehensive approach to GILTI planning for individuals and trusts
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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