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
Rebecca Rosenberg,
Tax Cuts and Jobs Actinternational tax rulesU.S. foreign tax creditglobal intangible low-taxed incomerepatriationforeign subsidiariesforeign-derived intangible incomebase 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).