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wiki:contents:us_tax:cfcs [2018/11/30 13:15]
karen [Numerical Examples]
wiki:contents:us_tax:cfcs [2018/11/30 13:32] (current)
karen [GILTI]
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 ====== 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: 2018/11/30 13:32 by karen
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