Try our Advanced Search for more refined results

Expert Analysis

Sometimes GILTI Is A Pleasure

By Mitchell Goldberg and Bryan Appel ( January 31, 2019, 1:06 PM EST) -- Usually, when Congress implements a new tax, taxpayers and their tax advisers spend countless hours planning their way around such a new tax. When Congress added the global intangible low-tax income, or GILTI, tax as part of tax reform in December 2017, many of us had the typical reaction described above — how do we avoid GILTI? However, a year of studying and understanding GILTI and the proposed GILTI regulations promulgated by the U.S. Department of the Treasury has caused many to rethink and revisit the implicit aversion to new taxes....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies