Why treasury got it right R&D should not be allocated to GILTI by Oosterhuis, Paul W. and Moshe Spinowitz
By: Oosterhuis, Paul W
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Contributor(s): Spinowitz, Moshe.
Material type: 
ArticlePublisher: 2020Subject(s): GASTOS EN INVESTIGACION | INVESTIGACION | INCENTIVOS FISCALES | INVERSIONES EXTRANJERAS | SOCIEDADES EXTRANJERAS CONTROLADAS | ESTADOS UNIDOS
In:
Tax Notes International v. 99, n. 11, September 14, 2020, p. 1467-1484Summary: In this article, the authors argue that a recent Tax Notes International article is fundamentally wrong in its critical appraisal of the government's proposal not to allocate research and development expenditures to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes.
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Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that a recent Tax Notes International article is fundamentally wrong in its critical appraisal of the government's proposal not to allocate research and development expenditures to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes.
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