International Tax Wish List, Part 2: Addressing Subpart F and GILTI
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International Tax Wish List, Part 2: Addressing Subpart F and GILTI
In Part 2 of a series, Mindy Herzfeld suggests substantive changes to international tax rules necessitated by the Tax Cuts and Jobs Act and later global tax developments, including pre-TCJA provisions that need revision and TCJA law changes not functioning as intended.
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