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When S corporations should elect entity treatment for GILTI purposes Robert M. Kane

By: Kane, Robert.
Material type: ArticleArticlePublisher: 2020Subject(s): IMPUESTOS | ACTIVOS INVISIBLES | SOCIEDADES DE RESPONSABILIDAD LIMITADA | SOCIEDADES COLECTIVAS | ESTADOS UNIDOS In: Tax Notes International v. 100, n. 5, November 2, 2020, p. 657-663Summary: In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.
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OP 138-Bis/2020/100/5-2 (Browse shelf) Available OP 138-Bis/2020/100/5-2

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Resumen.

In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.

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