The Resource Is GILTI operating as Congress intended?
Is GILTI operating as Congress intended?
Resource Information
The item Is GILTI operating as Congress intended? 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 Is GILTI operating as Congress intended? 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
- In this article, the authors consider whether the global intangible low-taxed income (GILTI) regime has lived up to its drafters' intention that the competitive effects of the shift to a new hybrid system be eased by the aggregate treatment of GILTI and associated foreign tax credits
- Language
- eng
- Label
- Is GILTI operating as Congress intended?
- Title
- Is GILTI operating as Congress intended?
- Language
- eng
- Summary
- In this article, the authors consider whether the global intangible low-taxed income (GILTI) regime has lived up to its drafters' intention that the competitive effects of the shift to a new hybrid system be eased by the aggregate treatment of GILTI and associated foreign tax credits
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 1 ; p. 89-92
- http://library.link/vocab/creatorName
-
- Callas, G
- Prater, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign tax credit
- GILTI
- TCJA
- Label
- Is GILTI operating as Congress intended?
- Label
- Is GILTI operating as Congress intended?
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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/Is-GILTI-operating-as-Congress-intended/2euJsnDeytI/" 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/Is-GILTI-operating-as-Congress-intended/2euJsnDeytI/">Is GILTI operating as Congress intended?</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>
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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/Is-GILTI-operating-as-Congress-intended/2euJsnDeytI/" 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/Is-GILTI-operating-as-Congress-intended/2euJsnDeytI/">Is GILTI operating as Congress intended?</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>
