GILTI

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


Featured Research

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

Outlier No More: Kansas Adopts Tax Reform with Wayfair Safe Harbor, GILTI Exclusion

May 4, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Effects of Proposed International Tax Changes on U.S. Multinationals

April 28, 2021


Related Articles

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

Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

August 19, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Intellectual Property Came Back to U.S. after Tax Reform, but Proposals Could Change That

July 21, 2021

How Biden’s Business Tax Proposals Would Impact Taxpayers Across States

July 19, 2021

Piling on the GILTI Verdicts

July 15, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021