Vol. 83, Issue 2, 2020July 22, 2020 EDT
MORE GENEROUS THAN ACCURATE: THE GILTI FOREIGN TAX CREDIT AND COORDINATION OF THE FOREIGN TAX CREDIT RULES WITH THE NEW INTERNATIONAL TAX PROVISIONS OF THE TCJA
MORE GENEROUS THAN ACCURATE: THE GILTI FOREIGN TAX CREDIT AND COORDINATION OF THE FOREIGN TAX CREDIT RULES WITH THE NEW INTERNATIONAL TAX PROVISIONS OF THE TCJA
Tax Cuts and Jobs Act international tax rules U.S. foreign tax credit global intangible low-taxed income repatriation foreign subsidiaries foreign-derived intangible income base erosion and anti-abuse tax
Rebecca Rosenberg, MORE GENEROUS THAN ACCURATE: THE GILTI FOREIGN TAX CREDIT AND COORDINATION OF THE FOREIGN TAX CREDIT RULES WITH THE NEW INTERNATIONAL TAX PROVISIONS OF THE TCJA, 83 Albany Law Review (2020).
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