The Resource U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs

U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs

Label
U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
Title
U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
Creator
Subject
Language
eng
Summary
In this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies
Citation source
In: Tax notes international. - Falls Church. - Vol. 101 (2021), no. 2 ; p. 137-160
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • FDII
  • GILTI
  • TCJA
  • PFIC
  • case law
Label
U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
Instantiates
Publication
Label
U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
Publication

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