The Resource Federal proposed section 951A GILTI regulations have state tax implications
Federal proposed section 951A GILTI regulations have state tax implications
Resource Information
The item Federal proposed section 951A GILTI regulations have state tax implications represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Federal proposed section 951A GILTI regulations have state tax implications represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article looks at the various tax approaches states have taken in regard to the GILTI inclusion amount, which, as evidenced by the summary of state activity through November 2018, varies broadly. In states that have not issued guidance or enacted legislation, a key consideration for taxpayers is whether and how the state conforms to Sections 951A and 250
- Language
- eng
- Label
- Federal proposed section 951A GILTI regulations have state tax implications
- Title
- Federal proposed section 951A GILTI regulations have state tax implications
- Language
- eng
- Summary
- The article looks at the various tax approaches states have taken in regard to the GILTI inclusion amount, which, as evidenced by the summary of state activity through November 2018, varies broadly. In states that have not issued guidance or enacted legislation, a key consideration for taxpayers is whether and how the state conforms to Sections 951A and 250
- Citation source
- In: Journal of taxation. - New York. - Vol. 130 (2019), no. 3 ; 15 p
- http://library.link/vocab/creatorName
-
- Anderson, K
- Wlodychak, S
- Morgan, J. (Jessica)
- Bertothy, R
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- GILTI
- state tax
- corporate income tax
- group treatment
- CFC
- Label
- Federal proposed section 951A GILTI regulations have state tax implications
- Label
- Federal proposed section 951A GILTI regulations have state tax implications
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Federal-proposed-section-951A-GILTI-regulations/OS9aIA0gp4w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Federal-proposed-section-951A-GILTI-regulations/OS9aIA0gp4w/">Federal proposed section 951A GILTI regulations have state tax implications</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Federal-proposed-section-951A-GILTI-regulations/OS9aIA0gp4w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Federal-proposed-section-951A-GILTI-regulations/OS9aIA0gp4w/">Federal proposed section 951A GILTI regulations have state tax implications</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
