The Resource Fundamentals of tax reform [3] : GILTI

Fundamentals of tax reform [3] : GILTI

Label
Fundamentals of tax reform [3] : GILTI
Title
Fundamentals of tax reform [3] : GILTI
Creator
Subject
Language
eng
Summary
In this third of a four-part series on the fundamentals of tax reform, the authors provide a general overview of the global intangible low-taxed income (GILTI) rules in new Tax Code Section 951A. They explain the issues involved in computing the GILTI inclusion, taking into account the guidance provided in the recently issued GILTI proposed regulations
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 24 ; 9 p
http://library.link/vocab/creatorName
  • Rasch, B
  • Kaplan, J. (Joshua)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • GILTI
  • anti-avoidance
Label
Fundamentals of tax reform [3] : GILTI
Instantiates
Publication
Label
Fundamentals of tax reform [3] : GILTI
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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