Abstract
Congress inserted several provisions into the Tax Cuts and Jobs Act, arguably intended to address corporate arrangements when federal taxable income on which the states rely is disconnected from profitability, perhaps most significantly a tax on global intangible low-taxed income. In this installment of Board Briefs, I asked State Tax Notes board members to weigh in on whether states should embrace GILTI.
Repository Citation
Walter Hellerstein,
Should States Embrace GILTI?: A Cost-Benefit Approach
, 91 State Tax Notes 935
(2019),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1535