GILTI

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


Featured Research

The Latest on the Global Tax Agreement: The EU Adopts Pillar Two

December 15, 2022

2023 State Business Tax Climate Index

October 25, 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


Related Articles

The Latest on the Global Tax Agreement: The EU Adopts Pillar Two

December 15, 2022

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

2023 State Business Tax Climate Index

October 25, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 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