The Resource GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
Resource Information
The item GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base 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 and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base 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 long-awaited U.S. tax reform may not have been all that companies were hoping for, but it certainly has given taxpayers plenty to ponder and analyze. Two key provisions affecting U.S. multinationals that have been referred to as the "carrot and stick" approach - GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign Derived Intangible Income) - are discussed in this article
- Language
- eng
- Label
- GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
- Title
- GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
- Language
- eng
- Summary
- The long-awaited U.S. tax reform may not have been all that companies were hoping for, but it certainly has given taxpayers plenty to ponder and analyze. Two key provisions affecting U.S. multinationals that have been referred to as the "carrot and stick" approach - GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign Derived Intangible Income) - are discussed in this article
- Citation source
-
- In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 5 ; 3 p
- In: Tax planning international review. - London. - Vol. 45 (2018), no. 3 ; 3 p
- http://library.link/vocab/creatorName
-
- Pfatteicher, L.E.S
- Cape, J
- Thompson, M. (Mitch)
- Cutts, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax reform
- intangibles
- GILTI
- FDII
- Label
- GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
- Label
- GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
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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-and-FDII--encouraging-U.S.-ownership-of/5ntj-PD2ctw/" 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-and-FDII--encouraging-U.S.-ownership-of/5ntj-PD2ctw/">GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base</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>
