The Resource GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income

GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income

Label
GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
Title
GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
Creator
Subject
Language
eng
Summary
This article discusses the new U.S. global intangible low-taxed income (GILTI) rules, highlights uncertainties and potential inequalities between the treatment of individual and corporate taxpayers, and considers potential planning techniques to mitigate the consequences of those rules for U.S. individual shareholders
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 9 ; p. 943-948
http://library.link/vocab/creatorName
  • Haave, A
  • Konschnik, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • tax planning
  • shareholder
  • foreign tax credit
Label
GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
Instantiates
Publication
Label
GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
Publication

Library Locations

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