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A Few GILTI Planning Tips.

Authors :
Yoder, Lowell D.
Source :
The International Tax Journal. Nov-Dec, 2018, Vol. 44 Issue 6, p3, 3 p.
Publication Year :
2018

Abstract

A U.S. shareholder of a controlled foreign corporation ("CFC") must include in its gross income the CFC's Subpart F income and global intangible low-taxed income ("GILTI"). (1) The CFC's remaining [...]

Subjects

Subjects :
Controlled foreign corporations -- Taxation
Intangible assets -- Taxation
Corporate income taxes -- Laws, regulations and rules -- Management
Tax planning -- Management -- Methods
Government regulation
Company business management
Internal Revenue Code (I.R.C. 951A) (I.R.C. 965) (I.R.C. 904)

Details

Language :
English
ISSN :
00977314
Volume :
44
Issue :
6
Database :
Gale General OneFile
Journal :
The International Tax Journal
Publication Type :
Periodical
Accession number :
edsgcl.568371706

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