Christine Davis

University of Florida, Levin College of Law, Students

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

2

DOWNLOADS

69

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Is the Tax Cuts and Jobs Act GILTI of Anti-Simplification?

Virginia Tax Review, Vol. 38, No. 315, Spring 2019
Number of pages: 70 Posted: 30 Oct 2019
Christine Davis
University of Florida, Levin College of Law, Students
Downloads 56 (377,470)

Abstract:

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Tax Cuts and Jobs Act, TCJA, Global Intangible Low-Taxed Income, GILTI, Section 951A, International Tax, Corporation Tax, Foreign Tax Credit, FTC, Previously Taxed Income, Section 959, Territorial Taxation, Exemption System

2.

More Anti-SimplificatIon: How PTI and GILTI Override the Section 245A Exemption and the U.S. Territorial Tax System

Mercer Law Review No. 71
Number of pages: 69 Posted: 21 Nov 2019
Christine Davis
University of Florida, Levin College of Law, Students
Downloads 13 (576,554)

Abstract:

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Tax Cuts and Jobs Act, TCJA, CFC, Global Intangible Low-Taxed Income, GILTI, Previously Taxed Income, Previously Taxed Earnings and Profit, PTI, PTEP, Section 959, International Tax, Tax Policy