000			01231nab a2200241 c 4500
999			_c143145 _d143145
003			ES-MaIEF
005			20201106133643.0
007			ta
008			201106t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_926972 _aCummings, Jasper L.
245			_aNot GILTI ‘by reason of’ the high-tax exclusion _c by Jasper L. Cummings
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_947319 _aRENTAS ALTAS
650		4	_944107 _aEXTRANJEROS
650		4	_aIMPUESTOS _947460
650		4	_930551 _aESTADOS UNIDOS
773	0		_9163718 _oOP 138-Bis/2020/100/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 1, October 5 2020, p. 97-109
942			_cART