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

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
Creator
Subject
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
Instantiates
Publication
Label
GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
Publication

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