GILTI
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The concept GILTI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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GILTI
Resource Information
The concept GILTI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- GILTI
195 Items that share the Concept GILTI
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- '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 spreadsheet to compare GILTI proposals to current law
- 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?
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Biden administration's Green Book Proposals would transform international tax rules
- 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 proposal to swap FDII for research expenditure support
- 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
- Comparing minimum taxes : the problem of losses
- 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
- Differences in the consequences of GILTI and subpart F inclusions
- Domestic partnerships and GILTI : Treasury's novel approach to this quagmire
- Double trouble : BEPS Action 2 stares back in the mirror legislation rule
- Dreidimensionale Betrachtung der Anti-Hybrid- und CFC-Regeln : Wechselwirkungen des Paragr. 4k EStG mit der Hinzurechnungsbesteuerung und dem US-Steuerrecht
- EY's GILTI study flawed on data and tax rates
- 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
- Gucci Gulch Redux : the problems of the Wyden proposal
- 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 the "Tax Cuts and Jobs Act of 2017" made the US a more competitive tax home for multinational banks than the UK
- 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
- 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
- Reconsidering subpart F in light of the green book GILTI proposal
- 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 during a pandemic (of change)
- 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 OECD's plan to modernize the global corporate income tax framework
- 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 : international tax reform proposals and FTC guidance
- 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
- Ways and Means draft would redesign GILTI pragmatically
- 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
- Will democrats fall into their own trap on Pillar Two?
- Worldwide interest apportionment has arrived : what do we do now?
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<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>
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<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>
