The Resource Navigating QBAI quirks of the GILTI regulations

Navigating QBAI quirks of the GILTI regulations

Label
Navigating QBAI quirks of the GILTI regulations
Title
Navigating QBAI quirks of the GILTI regulations
Creator
Subject
Language
eng
Summary
In this report, the authors summarize certain key aspects of the proposed global intangible low-taxed income (GILTI) regulations relating to a controlled foreign corporation's qualified business asset investment (QBAI), the questions they leave unanswered, and the harsh consequences that the regulations may produce for taxpayers
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 24 ; 5 p
http://library.link/vocab/creatorName
  • Armitage, J.C
  • Brenner, J
  • Child, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • CFC
  • FDII
Label
Navigating QBAI quirks of the GILTI regulations
Instantiates
Publication
Label
Navigating QBAI quirks of the GILTI regulations
Publication

Library Locations

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