The Resource GILTI, FDII, and the future of international IP planning

GILTI, FDII, and the future of international IP planning

Label
GILTI, FDII, and the future of international IP planning
Title
GILTI, FDII, and the future of international IP planning
Creator
Subject
Language
  • eng
  • 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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/G-I/ITJ/3_31-38.pdf
Publication
Note
20180802

Library Locations

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