GILTI

Research and analysis of global intangible low tax income (GILTI)


Featured Research

The Latest on the Global Tax Agreement

September 7, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Which Global Minimum Tax Will We Get?

April 8, 2022

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021


Related Articles

The Latest on the Global Tax Agreement

September 7, 2022

Biden and OECD Tax Proposals Would Hurt FDI

July 18, 2022

Trends in FDI Before and After the Tax Cuts and Jobs Act

July 6, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Which Global Minimum Tax Will We Get?

April 8, 2022

The Global Minimum Tax Changes the Game for Build Back Better Revenue

March 1, 2022

Gift or Lump of Coal: U.S. Cross-border Tax Changes Won’t Be Home for Christmas

December 20, 2021

The Interest Limitation Pile-On

December 10, 2021

Which Industries Would the Tax Hikes Target?

October 5, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

Reviewing Wyden’s Reconciliation Tax Policy Proposals

September 7, 2021

Top Ten Congressional Districts Impacted by Biden Corporate Tax Proposals

September 7, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

GILTI of Neglecting Losses

September 1, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021