The Resource GILTI, FDII, and the future of international IP planning
GILTI, FDII, and the future of international IP planning
Resource Information
The item GILTI, FDII, and the future of international IP planning 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 GILTI, FDII, and the future of international IP planning 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
- This article addresses Code Sec. 951A, the new category of income under subpart F for "global intangible low-taxed income" (GILTI), and new Code Sec. 250, the deduction for GILTI and "foreign-derived intangible income" (FDII), in the context of a typical international structure for a U.S.-based multinational enterprise. Firstly, it provides an overview of the mechanics of the two provisions
- Language
- eng
- Label
- GILTI, FDII, and the future of international IP planning
- Title
- GILTI, FDII, and the future of international IP planning
- Language
- eng
- Summary
- This article addresses Code Sec. 951A, the new category of income under subpart F for "global intangible low-taxed income" (GILTI), and new Code Sec. 250, the deduction for GILTI and "foreign-derived intangible income" (FDII), in the context of a typical international structure for a U.S.-based multinational enterprise. Firstly, it provides an overview of the mechanics of the two provisions
- Citation source
- In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 3 (May-June) ; p. 31-38, 50-51
- http://library.link/vocab/creatorName
-
- Kroll, E.S
- Lipeles, S.R
- Reid, T.S
- Weber, J. Skubis
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- GILTI
- FDII
- intangibles
- MNE
- Subpart F income
- CFC
- reorganization
- check-the-box regulations
- Label
- GILTI, FDII, and the future of international IP planning
- Label
- GILTI, FDII, and the future of international IP planning
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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/GILTI-FDII-and-the-future-of-international-IP/p6EDjmyyN7I/" 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/GILTI-FDII-and-the-future-of-international-IP/p6EDjmyyN7I/">GILTI, FDII, and the future of international IP planning</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/GILTI-FDII-and-the-future-of-international-IP/p6EDjmyyN7I/" 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/GILTI-FDII-and-the-future-of-international-IP/p6EDjmyyN7I/">GILTI, FDII, and the future of international IP planning</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>
