The Resource Ways and Means draft would redesign GILTI pragmatically

Ways and Means draft would redesign GILTI pragmatically

Label
Ways and Means draft would redesign GILTI pragmatically
Title
Ways and Means draft would redesign GILTI pragmatically
Creator
Subject
Language
eng
Summary
The international tax regime now has four reform proposals on the table: the Biden administration's plan, a sketch of ideas from the Senate Finance Committee, the OECD's global minimum tax with backups, and now a draft from the House Ways and Means Committee. The author discusses the draft
Citation source
In: Tax notes international. - Falls Church. - Vol. 103 (2021), no. 13 ; p. 1671-1675
http://library.link/vocab/creatorName
Herzfeld, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • interest deduction
  • Pillar 2 (OECD)
  • global minimum tax
  • losses
  • retroactivity
Label
Ways and Means draft would redesign GILTI pragmatically
Instantiates
Publication
Label
Ways and Means draft would redesign GILTI pragmatically
Publication

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