The Resource New incentives for U.S. companies to bring intangible property home

New incentives for U.S. companies to bring intangible property home

Label
New incentives for U.S. companies to bring intangible property home
Title
New incentives for U.S. companies to bring intangible property home
Creator
Subject
Language
eng
Summary
In this article, the authors examine the global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions
Citation source
In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 13 ; p. 1293-1299
http://library.link/vocab/creatorName
  • Billings, B.A
  • Kim, K
  • Mitra, S. (Santanu)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • repatriation
  • TCJA
  • GILTI
  • FDII
  • deductions
Label
New incentives for U.S. companies to bring intangible property home
Instantiates
Publication
Label
New incentives for U.S. companies to bring intangible property home
Publication

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