Download This PaperWhy States Should Tax the GILTI
91 State Tax Notes 751 (2019)
5 Pages Posted: 21 May 2019
Date Written: March 4, 2019
Abstract
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). This essay addresses the question of whether U.S. state governments should conform to this new federal GILTI regime. As a matter of tax policy, this essay argues that the answer is clearly yes.
JEL Classification: K34
Suggested Citation: Suggested Citation
Shanske, Darien and Gamage, David, Why States Should Tax the GILTI (March 4, 2019). 91 State Tax Notes 751 (2019). Available at SSRN: https://ssrn.com/abstract=3374987
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