GILTI

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August 31, 2024 4 min read Definitions

Global Intangible Low-Taxed Income (GILTI): A Category of Income Earned by CFCs Subject to U.S. Tax

Taxation International Business GILTI CFCs U.S. Tax Code International Tax Tax Reform

An in-depth exploration of Global Intangible Low-Taxed Income (GILTI), a provision of the U.S. tax code that targets the income of Controlled Foreign Corporations (CFCs). Learn about its historical context, implications, and detailed mechanics.

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