Menu

Resources   /   International Tax Lunches

September 2019 International Tax Lunch: Guide to Global Intangible Low-Taxed Income

Guide to Global Intangible Low-Taxed Income

U.S. shareholders of foreign corporations have a new pass-through income category to contend with: GILTI. Except for capital-intensive companies, this has the effect of making foreign operating income immediately taxable to U.S. shareholders.

This session explores the new rules. What is GILTI? How will it affect U.S. shareholders? What countermeasures are available?

Presenter: Phil Hodgen

Materials: Dropbox