GILTI

Iowa Decouples from 163(j) and GILTI, Clarifies Non-Taxation of PPP Loans

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

Kansas, Nebraska, and Utah Lawmakers Pursue “Not GILTI” Verdicts

Tax Trends at the Dawn of 2020

GILTI and Other Conformity Issues Still Loom for States in 2020

Blending Considerations for Minimum Taxes on Foreign Income

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

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

CFC Rules Around the World

Minnesota Policymakers Strike Tax Conformity Deal

Arizona Delivers Rate Cuts and Tax Conformity

Business in America

Not All Tax Expenditures Are Equal

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

Tax Competition of a Different Flavor at the OECD

What’s up with Being GILTI?

What Happens When Everyone is GILTI?

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

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

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