The Resource GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties

GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties

Label
GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties
Title
GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties
Creator
Subject
Language
eng
Summary
In this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 2 ; p. 225-230
http://library.link/vocab/creatorName
Vasconcellos, R.P
Geographic coverage
  • North America
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • BEAT
  • deductions
  • CFC
  • COVID-19 pandemic
Label
GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties
Instantiates
Publication
Label
GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties
Publication

Library Locations

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      52.3736660 4.9336932
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