P-ISSN 0002-4678
E-ISSN 2162-4151
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
Articles in Vol. 83, Issue 2, 2020
Vol. 83, Issue 2, 2020
- 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 TCJARebecca Rosenberg
- SOURCES AND LIMITS FOR PRESIDENTIAL POWER: PERSPECTIVES OF ROBERT H. JACKSONLouis Fisher
- THE FAIR DEAL UNIVERSAL HEALTH CARE PROPOSALS: HISTORIANS’ PERSPECTIVES FROM 1970 TO 2003George Horvath
- A TIME FOR CHOOSING AND A TIME FOR FREE SPEECH: MINNESOTA VOTERS ALLIANCE V. MANSKY AND THE CONSTITUTIONALITY OF ELECTION DAY APPAREL BANSEric T. KasperTroy A. Kozma
- WHO’S GOT A GOLDEN TICKET?—LIMITING CREDITOR USE OF GOLDEN SHARES TO PREVENT A BANKRUPTCY FILINGTheresa J. Pulley Radwan
- PATENTING BLOCKCHAIN: MITIGATING THE PATENT INFRINGEMENT WARShlomit Yanisky-RavidEdward Kim
- JANUS V. AFSCME: THE CANARY IN THE COALMINE OF JUDICIAL EVOLUTIONDaniel Christian
- BIAS AND GUILT BEFORE INNOCENCE: HOW THE AMERICAN CIVIL LIBERTIES UNION SEEKS TO REFORM A SYSTEM THAT PENALIZES INDIGENT DEFENDANTSCandace White
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).