GILTI and the BEAT proposed exceptions and U.S. businesses with foreign ties by Roberto P. Vasconcellos
By: Vasconcellos, Roberto P
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | ACTIVOS INVISIBLES | IMPUESTOS | DEDUCCIONES | CRISIS ECONOMICAS | PANDEMIAS | CORONAVIRUS | ESTADOS UNIDOS
In:
Tax Notes International v. 99, n. 2, July 13, 2020, p. 225-230Summary: In this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/2-1 (Browse shelf) | Available | OP 138-Bis/2020/99/2-1 |
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| OP 138-Bis/2020/99/1-3 Intangible asset valuation considerations in time of uncertainty | OP 138-Bis/2020/99/13 Tax Notes International | OP 138-Bis/2020/99/2 Tax Notes International | OP 138-Bis/2020/99/2-1 GILTI and the BEAT | OP 138-Bis/2020/99/2-2 Taxation of foreign partnerships | OP 138-Bis/2020/99/2-3 Introducing a carbon pricing system in Nigeria | OP 138-Bis/2020/99/3 Tax Notes International |
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules.
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