GILTI
Resource Information
The concept GILTI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
GILTI
Resource Information
The concept GILTI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- GILTI
180 Items that share the Concept GILTI
Context
Context of GILTISubject of
No resources found
No enriched resources found
- 'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
- 'Who's on top?' Reconsidering U.S. parents after tax reform
- A Dutch transfer pricing perspective on U.S. tax reform
- A comprehensive approach to GILTI planning for individuals and trusts
- A guide to managing downward attribution for determining CFC status
- A new direction for US international tax policy : two steps forward, one step back?
- A worldwide territorial system
- Acquisition of assets in cross-border asset and stock deals
- Across the pond
- Addressing an opaque foreign income subsidy with expense disallowance
- All roads lead to Ireland : Pillar 2 and the path of least resistance
- America first : German implications of the US tax reform
- An anomaly in the GILTI universe
- Assessing U.S. global tax competitiveness after tax reform
- BEPS, ATAP, and the new tax dialogue : ¿a Transatlantic competition?
- Biden's global minimum book tax is laden with complexities
- Biden's international tax plan
- Biden's international tax proposals missing many puzzle pieces
- Biden's proposed tax increases in simple and multivariate charts
- Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
- CFCs and the individual shareholder
- Can GILTI + BEAT = GLOBE?
- Challenges of TCJA to U.S. individuals with foreign business interests
- Constructive dialogue : BEPS and the TCJA
- Coordinating Pillar 2 with the U.S. GILTI regime
- Curtail U.S. PTEP reporting complexity : know your P's and Q's
- Design choices for unilateral and multilateral foreign minimum taxes
- Die Auswirkungen der US-Steuerreform auf Ebene der US-Bundesstaaten
- Die Steuerreform 2017 in den USA : Highlights und Auswirkungen für deutsche Unternehmen
- Die US-Steuerreform - Überblick über die wichtigsten Neuregelungen für Unternehmen
- Die US-Steuerreform : sieben Monate Tax Cuts and Jobs Act - eine Standortbestimmung
- Die US-Steuerreform und ihre Auswirkung auf deutsche Unternehmen
- Domestic partnerships and GILTI : Treasury's novel approach to this quagmire
- Double trouble : BEPS Action 2 stares back in the mirror legislation rule
- Election 2020 : Trump vs. Biden, with GILTI on the ballot
- Eureka not! California CIT reform is ill-conceived, punitive, and mistimed
- Evaluating the use of U.S. LLCs to invest in Brazil
- Federal proposed section 951A GILTI regulations have state tax implications
- Foreign M&A : the taxable deals
- Foreign tax credit planning : the potential benefits of Subpart F income
- Foreign-derived intangible income deduction prop. regs. offer opportunities
- Fundamentals of tax reform [3] : GILTI
- GILTI - introduction to GILTI and its application to US shareholders of Canadian corporations
- GILTI : the co-operative potential of a unilateral minimum tax
- GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
- GILTI and the BEAT : proposed exceptions and U.S. businesses with foreign ties
- GILTI high-tax consistency rule includes trap for private quity
- GILTI or not GILTI?
- GILTI pleasures
- GILTI rules particularly onerous for non-C corporation CFC shareholders
- GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
- GILTI, FDII, and the future of international IP planning
- GILTI, the commerce clause, & state taxation of foreign source income : Florida as a microcosm
- GloBE - Lehren aus GILTI
- Global implications of U.S. tax reform
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Global tax planning for strange days
- Harry Grubert's evolving views on international tax policy
- Has the United States really moved to a territorial system, or is it false advertising?
- Hitching Biden's corporate tax proposals to the global tax bandwagon
- How did we end up with this budget and this US international tax system? A brief history of the proposed predecessor tax reforms to the Tax Cuts and Jobs Act of 2017
- How will Brazilian CFCs respond to the TCJA?
- IRS regulations surprisingly permit certain partners to avoid GILTI
- If not now, when? U.S. tax treaties with Latin America after TCJA
- Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG
- Insurance tax developments in 2019 : adapting to TCJA guidance
- Insurance tax developments in 2020 : a year of change after change
- International and cross-border tax issues in the cannabis industry
- International corporate tax reform and partnership taxation : fitting a triangular peg into a rectangular hole
- International tax for the growing business
- International taxation
- International taxation in an era of digital disruption : analyzing the current debate
- Is GILTI constitutional?
- Is GILTI operating as Congress intended?
- Is residence-based taxation compatible with progressive idealism?
- Issues facing multinational groups in determining the deductibility of royalty payments made to foreign affiliates : effective tax planning strategies related to the interplay between the OECD's BEPS 2.0 Action Plan 2 and the U.S.'s GILTI regime
- It's all in the details : proposed regulations clarify section 250 deduction, introduce detailed documentation requirements
- Leading the way?
- Limiting foreign tax credits : not so easy
- Looking for cooperative tax policy in a Biden administration
- MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
- Made in America : international tax reform 2.0 - part 1
- Made in America : international tax reform 2.0 - part 2
- Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F
- Modeling changes in U.S. international tax rules
- More sledgehammers, fewer flies : the green book's anti-inversion proposals
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- Navigating QBAI quirks of the GILTI regulations
- New FTC rules and accompanying regulations
- New incentives for U.S. companies to bring intangible property home
- Not GILTI 'by reason of' the high-tax exclusion
- OECD draft blueprint includes a coordinated end to DSTs
- OECD weighing extensive input on digital economy tax proposals
- Opportunity for tax optimization of cross-border structures following U.S. tax reform
- Out on a limb: the new significance of the foreign branch
- Perspectives on the treatment of losses in the reformed U.S. international tax system
- Pillar 2 : design features and policy considerations
- Pillar 2, the role of CFC rules, and GILTI as a qualified income inclusion rule
- Planning for tax controversies before, during and after the deal : new dynamics in cross-border M&A under the TCJA
- Policy forum: International effects of the 2017 US tax reform - a view from the front line
- Preliminary estimates of the likely actual revenue effects of the TCJA's provisions
- Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
- Profit shifting before and after the Tax Cuts and Jobs Act
- Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
- Re-endangered species : the U.S.-based multinational
- Reassessing the beloved double Irish structure in light of FDII
- Reassessing the beloved double Irish structure in light of GILTI
- Reforming tax reform : rethinking 10/50 corporation dividends
- Section 961 basis and the TCJA : if it ain't broke, don't fix it
- Seeking closure on tax positions : a look at tax statutes of limitation
- Silver and Altera : modern-day tales of David and Goliath
- State corporate income tax consequences of federal tax reform
- Stop BEATing up your brother-sister, part 2
- TCJA : a response to BEPS
- Tax Cuts and Jobs Act : transfer pricing implications
- Tax optimization for exporters after U.S. tax reform
- Tax provisions of the CARES Act : the international (and institutional) implications
- Tax spillovers from U.S. corporate income tax reform
- Taxable acquisitions of foreign corporations in a brave new world
- Taxation of U.S. shareholders of foreign corporations after tax reform [part 1]
- Taxing business : the TCJA and what comes next
- Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
- The Biden plan : tax reform whistles an American tune
- The FDII regime - OECD headache or opportunity?
- The GILTI high-tax exception : the good, the bad, and the ugly
- The GILTI incinerator : new section 951A
- The NOL carryback that isn't and the worthless NOL that is
- The TCJA and the treaties
- The TCJA's unilateral provocation of DSTs
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for private businesses and individuals
- The U.S.'s illusionary turn to terroriality
- The US international tax reforms : competition and convergence, pay-offs and policy failures
- The anti-hybrid rules of the new dividends received deduction
- The baby and the bathwater : reflections on the TCJA's international provisions
- The challenges associated with accumulating and distributing previously taxed earnings & profits
- The consequences of being GILTI
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
- The debate on treaty application to section 965, GILTI, and BEAT
- The effect of U.S. tax reform on cross-border investment between France and the United States
- The effect of global intangible low-taxed income on US investment in Australia
- The evolution of controlled foreign corporation rules and beyond
- The geometry of international tax planning after the Tax Cuts and Jobs Act : a riff on circles, squares, and triangles
- The high-taxed exception and E&P limitation to Subpart F income
- The ingenious Biden tax plan
- The new non-territorial U.S. international tax system, part 2
- The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
- The proposed GILTI high-tax exclusion : a good start, but changes are needed
- The return of the Phoenix? The G-7 countries' agreement on a 15% minimum tax
- The transfer pricing puzzle - how U.S. tax reform may complicate supply chain decisions
- Transfer pricing controversy
- Treatment of intangibles under new US tax regime
- U.S. foreign branch basket regulations : taxpayer considerations
- U.S. tax reform : the end of the LLC?
- U.S. tax reform considerations for multinational services companies
- U.S. tax reform readiness : territorial tax system, anti-deferral rules, interest expense limitation, operating models
- U.S. tax review
- U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
- U.S. tax review : the Biden tax plan, APAs, and entity classification
- U.S. tax review : the Biden tax plan, CFC accounting method change, and Amazon
- U.S. tax review [BEAT regulations : part 1]
- U.S. tax review [Comments on GILTI]
- U.S. tax review [final GILTI regulations : part 1]
- U.S. tax review [final GILTI regulations : part 2]
- U.S. tax review [final and proposed section 245A regulations]
- U.S. tax review [final proposed regulations on GILTI high-tax exceptions]
- U.S. tax review [final regulations on FDII and GILTI : part 1]
- U.S. tax review [final regulations on FDII and GILTI : part 2]
- U.S. tax review [final regulations on hybrids : part 2]
- US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
- US tax reform - new international tax provisions and their impact on MNEs
- US tax reform : overview of key international provisions
- US tax reform and the implications for Ireland
- US-Steuerreform : der Tax Cuts and Jobs Act 2017
- US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
- What to know before you expand across borders
- When S corporations should elect entity treatment for GILTI purposes
- Who's afraid of deemed repatriations? Why domestic borrowers should remain vigilant
- Why R&D should be allocated to subpart F and GILTI
- Why treasury got it right : R&D should not be allocated to GILTI
- Worldwide interest apportionment has arrived : what do we do now?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/FQNB8nrhwNY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/FQNB8nrhwNY/">GILTI</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept GILTI
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/FQNB8nrhwNY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/FQNB8nrhwNY/">GILTI</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
