Not GILTI ‘by reason of’ the high-tax exclusion by Jasper L. Cummings
By: Cummings, Jasper L
.
Material type: 
ArticlePublisher: 2020Subject(s): RENTAS ALTAS | EXTRANJEROS | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 1, October 5 2020, p. 97-109Summary: In this article, the author criticizes as disingenuous Treasury’s explanation for expanding the global intangible lowtaxed income subpart F high-tax exclusion to cover all foreign hightax income, as well as its different explanation for changing the effective date of the amendment to the section 78 “dividend” grossup
for foreign taxes. He argues that even if no one complains about the first explanation, the latter will be attacked and defeated.
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Disponible también en formato electrónico.
Resumen.
In this article, the author criticizes as disingenuous Treasury’s explanation for expanding the global intangible lowtaxed income subpart F high-tax exclusion to cover all foreign hightax income, as well as its different explanation for changing the effective date of the amendment to the section 78 “dividend” grossup
for foreign taxes. He argues that even if no one complains about the first explanation, the latter will be attacked and defeated.
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