The Resource Federal proposed section 951A GILTI regulations have state tax implications

Federal proposed section 951A GILTI regulations have state tax implications

Label
Federal proposed section 951A GILTI regulations have state tax implications
Title
Federal proposed section 951A GILTI regulations have state tax implications
Creator
Subject
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
Instantiates
Publication
Label
Federal proposed section 951A GILTI regulations have state tax implications
Publication

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