New incentives for U.S. companies to bring intangible property home by B. Anthony Billings, Kyungjin Kim and Santanu Mitra
By: Billings, B. Anthony
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Contributor(s): Kim, Kyungjin | Mitra, Santanu.
Material type: 
ArticlePublisher: 2019Subject(s): ACTIVOS INVISIBLES | SOCIEDADES | IMPUESTOS | DEDUCCIONES TRIBUTARIAS | ESTADOS UNIDOS
In:
Tax Notes International v. 94, n. 13, June 24, 2019, p. 1293-1299 Summary: In this article, the authors examine the global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions.
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Resumen.
In this article, the authors examine the global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions.
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