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Analysis

Proposed GILTI Regs' Anti-Abuse Rule Seen As Overly Broad

By Natalie Olivo ( September 17, 2018, 7:38 PM EDT) -- Proposed U.S. regulations for the global minimum tax on intangible income contain an anti-abuse provision that could allow the Internal Revenue Service to disregard the effects of certain offshore transactions even if there aren't signs of tax avoidance, specialists say....

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