Summing It Up

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Topic: International Tax

IRS Guidance Explains What’s GILTI; Less Clear on What’s Not
By Susan Steblein on November 20, 2018

IRS Proposes Rules on Calculation of GILTI The IRS has released guidance on the taxation of “global intangible low-taxed income” (GILTI) reported by US shareholders of corporations outside...

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Do You Need to Include the Sec. 965 Transition Tax on Your April 17, 2018 Tax Return or Extension?
By Cara Rossi on July 23, 2018

Use this handy guide from the international tax experts at Freed Maxick to pinpoint your Sec 965 compliance requirements re: foreign earnings Included in the Tax Cuts and Jobs Act of 2017,

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Determine if You’re GILTI Using this Calculator
By Susan Steblein on April 24, 2018

A Good First Step On Your Journey To GILTI Compliance Or Avoidance In a blog post I wrote a few weeks ago, I talked about two...

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Transfer Pricing Guidance - Base Erosion and Profit Shifting Restrictions
By Mike Mistretta & Sarah Glajch on April 23, 2018

Overview of the Three Tiered BEPS Action Plan Requirements As enterprises continue to expand operations across borders, Base Erosion and Profit Shifting (BEPS) has become a prioritized...

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International Tax Accounting: Mandatory Repatriation “Toll Tax” of Income Earned by Controlled Foreign Entities
By Cara Rossi on February 27, 2018

The Tax Cuts and Jobs Act signed into law by President Trump has been at the forefront of the national news since its passage in December. There are sweeping changes to the individual,...

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Global Intangible Low Tax Income (GILTI) and Foreign-Derived Tangible Income Taxes (FDII)
By Susan Steblein on January 23, 2018

New International Tax Provisions for 2018 and Beyond With the recently enacted tax reform two new terms have been introduced into the international tax arena: global intangible low-taxed...

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