Federal proposed section 951A GILTI regulations have state tax implications
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The work Federal proposed section 951A GILTI regulations have state tax implications represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Federal proposed section 951A GILTI regulations have state tax implications
Resource Information
The work Federal proposed section 951A GILTI regulations have state tax implications represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Federal proposed section 951A GILTI regulations have state tax implications
- Language
- eng
- Summary
- The article looks at the various tax approaches states have taken in regard to the GILTI inclusion amount, which, as evidenced by the summary of state activity through November 2018, varies broadly. In states that have not issued guidance or enacted legislation, a key consideration for taxpayers is whether and how the state conforms to Sections 951A and 250
- Citation source
- In: Journal of taxation. - New York. - Vol. 130 (2019), no. 3 ; 15 p
- Geographic coverage
- North America
- Language note
- English
Context
Context of Federal proposed section 951A GILTI regulations have state tax implicationsWork of
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