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The OECD Doesn't Get GILTI.
- Source :
- Taxes: The Tax Magazine. May, 2023, Vol. 101 Issue 5, p5, 8 p.
- Publication Year :
- 2023
-
Abstract
- Treasury determined that taxpayers are required to allocate and apportion U.S. shareholder deductions (including those for interest expense) to global intangible low-taxed income ("GILTI") in 2019 when it issued final [...]
- Subjects :
- Organisation for Economic Co-operation and Development -- Powers and duties -- Aims and objectives -- Tax policy
Tax rates -- Laws, regulations and rules
Foreign tax credit -- Laws, regulations and rules
Controlled foreign corporations -- Taxation -- Laws, regulations and rules
Foreign source income taxation -- Laws, regulations and rules
Corporate income taxes -- Prices and rates -- Laws, regulations and rules
Government regulation
Company pricing policy
Tax Cuts and Jobs Act of 2017
Internal Revenue Code (I.R.C. 861) (I.R.C. 904) (I.R.C. 250)
Subjects
Details
- Language :
- English
- ISSN :
- 00400181
- Volume :
- 101
- Issue :
- 5
- Database :
- Gale General OneFile
- Journal :
- Taxes: The Tax Magazine
- Publication Type :
- Periodical
- Accession number :
- edsgcl.748650566