The Resource Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket

Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket

Label
Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
Title
Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
Creator
Subject
Language
eng
Summary
This article considers which basket global intangible low-taxed income (GILTI) belongs in for purposes of calculating foreign tax credits under the Tax Cuts and Jobs Act (TCJA)
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 10 ; p. 1043-1053
http://library.link/vocab/creatorName
Dilworth, T.K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • looking through
  • foreign tax credit
  • TCJA
Label
Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
Instantiates
Publication
Label
Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
Publication

Library Locations

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