Foreign Income Regs Provide Some Clarity But Issues Remain

By Robert Kiggins · August 26, 2020, 1:43 PM EDT

Both global intangible low-taxed income, or GILTI, and foreign-derived intangible income, or FDII, are creatures of the Tax Cuts and Jobs Act enacted on Dec. 22, 2017. GILTI has been plagued...

To view the full article, register now.