GILTI

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


Featured Research

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

What’s in the New Global Tax Agreement?

April 7, 2022

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

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

July 7, 2021


Related Articles

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

What’s in the New Global Tax Agreement?

April 7, 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

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