Understanding and Fixing the New International Corporate Tax System – ITEP
Section 962 Election of The Corporate Tax Rate by Individuals, Trusts and Estates For Global Intangible Low-Taxed Income (GILTI) Income Inclusions Thomas. - ppt download
GILTI Detailed Calculation Example
A New Tax Regime For C.F.C.'S: Who Is G.I.L.T.I.? - Lexology
U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI