The New Non-Territorial U.S. International Tax System, Part 2
26 Pages Posted: 15 Aug 2018 Last revised: 23 Aug 2018
Date Written: July 9, 2018
This paper, published in Tax Notes on July 9, 2018, is the second half of a two-part paper examining and analyzing the three main international provisions in the 2017 tax act. Part 1 discussed normative frameworks for international tax policy. Part 2, contained herein, focuses on the base erosion and anti-abuse tax (the BEAT), global intangible low-taxed income (GILTI), and foreign-derived intangible income (FDII).
Keywords: International Tax Policy, Tax Cuts and Jobs Act, GILTI, BEAT, FDII
JEL Classification: H20, H25
Suggested Citation: Suggested Citation