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The U.S. Treasury Department Issued Proposed Regulations Allowing Individual U.S. Shareholders Making 962 Election The Section 250 Deduction with Respect to Their GILTI.

The U.S. Department of Treasury issued much awaited proposed regulations (REG-104464-18) under Internal …

21 March 2019/by Olivier Thévoz

U.S. Tax News

GILTI Proposed Regulations

Tax Cuts and Jobs Act 2017 introduced the section 951A Global Intangible Low-Income (GILTI) tax, which imposes a minimum tax on offshore earnings of controlled foreign corporations.

1 February 2019/by Olivier Thévoz

What is Happening in the International Tax realm?

1 February 2019/by Olivier Thévoz