The Resource US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)

US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)

Label
US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
Title
US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
Creator
Subject
Language
  • eng
  • eng
Summary
This article is the first in a series on US taxation that explains the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), and the Base Erosion and Anti-Avoidance Tax (BEAT)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 1 ; p. 36-48
http://library.link/vocab/creatorName
Pérez Gautrin, C
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • GILTI
  • Subpart F income
  • intangibles
  • foreign tax credit
  • CFC
  • BEAT
Label
US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
Instantiates
Publication
Note
20190114
Other control number
bit_2019_01_us_2.html
Label
US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
Publication
Note
20190114
Other control number
bit_2019_01_us_2.html

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      52.3736660 4.9336932
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