The Resource GILTI or not GILTI?

GILTI or not GILTI?

Label
GILTI or not GILTI?
Title
GILTI or not GILTI?
Creator
Subject
Language
eng
Summary
Newly enacted Section 951A 1 requires any U.S. person that is a U.S. shareholder of a controlled foreign corporation (CFC) for any tax year of such U.S. shareholder to include in gross income its (the U.S. shareholder's) global intangible low-taxed income (GILTI) for such tax year. The GILTI provision was part of the Senate bill passed on 12/12/17. This article summarizes some relevant GILTI provisions and identifies certain unintended consequences
Citation source
In: Practical tax strategies. - Hoboken. - Vol. 100 (2018), no. 2 ; p. 29-32
http://library.link/vocab/creatorName
  • Tarwasokono, D
  • Murillo, J.E
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • allocation of expenses
  • CFC
  • foreign tax credit
  • intangibles
Label
GILTI or not GILTI?
Publication

Library Locations

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