GILTI

Featured Research

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

Tax Competition of a Different Flavor at the OECD

March 19, 2019

What’s up with Being GILTI?

March 14, 2019

GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t

January 28, 2019

A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act

May 3, 2018

Related Articles

Blending Considerations for Minimum Taxes on Foreign Income

December 4, 2019

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

December 2, 2019

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

July 1, 2019

CFC Rules Around the World

June 17, 2019

Minnesota Policymakers Strike Tax Conformity Deal

June 11, 2019

Arizona Delivers Rate Cuts and Tax Conformity

June 6, 2019

Business in America

May 28, 2019

Not All Tax Expenditures Are Equal

May 23, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019

Tax Competition of a Different Flavor at the OECD

March 19, 2019

What’s up with Being GILTI?

March 14, 2019

What Happens When Everyone is GILTI?

March 1, 2019

GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t

January 28, 2019

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

January 28, 2019

A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act

May 3, 2018