Differences

This shows you the differences between two versions of the page.

Link to this comparison view

Both sides previous revisionPrevious revision
Next revisionBoth sides next revision
wiki:contents:us_tax:cfcs [2018/11/30 13:15] – [Numerical Examples] karenwiki:contents:us_tax:cfcs [2018/11/30 13:32] – [GILTI] karen
Line 27: Line 27:
 ====== GILTI ====== ====== GILTI ======
  
-This section serves as a technical appendix to the blog post Explaining GILTI - Measurement [insert link when published].+This section serves as a technical appendix to the blog post [[http://fixthetaxtreaty.org/2018/11/30/explaining-gilti-measurement/|Explaining GILTI - Measurement]].
  
 GILTI is found in [[https://www.law.cornell.edu/uscode/text/26/951A|§951A]] of the Internal Revenue Code. Note that the description below is general in nature. It ignores many of the problems that occur when a US taxpayer owns multiple CFCs or has to allocate expenses between tested income and income taxed under other provisions. GILTI is found in [[https://www.law.cornell.edu/uscode/text/26/951A|§951A]] of the Internal Revenue Code. Note that the description below is general in nature. It ignores many of the problems that occur when a US taxpayer owns multiple CFCs or has to allocate expenses between tested income and income taxed under other provisions.
wiki/contents/us_tax/cfcs.txt · Last modified: 2019/03/16 17:40 by karen
Driven by DokuWiki Recent changes RSS feed Valid CSS Valid XHTML 1.0