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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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OECD Navigating Design Labyrinth for Minimum Tax Proposal

Tax AnalystsBy Jennifer McLoughlin

The United States’ global intangible low-taxed income provision may provide some pointers as the OECD mulls a minimum tax proposal that could later serve as a model for changes to the GILTI regime.

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By McLoughlin, Jennifer, posted on Thursday June 6, 2019
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