The Resource Is GILTI operating as Congress intended?

Is GILTI operating as Congress intended?

Label
Is GILTI operating as Congress intended?
Title
Is GILTI operating as Congress intended?
Creator
Subject
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?
Instantiates
Publication
Label
Is GILTI operating as Congress intended?
Publication

Library Locations

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