GILTI

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


Featured Research

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

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021


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

GILTI by Country Is Not as Simple as it Seems

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

Tax Policy in the First 100 Days of the Biden Administration

Kansas Lawmakers to Consider Veto Override on Tax Reform Bill

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

Excluding GILTI and Reducing the Corporate Tax Rate Would Improve Nebraska’s Economic Competitiveness

Biden’s Tax Plan Would Restore U.S. Exceptionalism—But Not in a Good Way

The Balancing Act of GILTI and FDII

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

TCJA Is Not GILTI of Offshoring

How GILTI Are U.S. Industries?

Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska