OECD设计的第二支柱中的收入纳入规则(Income Inclusion Rule,IIR),实际上是借鉴了美国GILTI税制的思路,所以又被称为“GILTI类制度”(GILTI-like regime)。OECD提出,为了防止跨国所得负担过低的税收,国际社会在基础所得税(underlying tax)方面应该规定一...
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The Quasi-Global GILTI TaxGILTIGloBEminimum taxglobal minimum taxThe U.S. minimum tax on global intangible low-taxed income, or GILTI, suggests a broad way of thinking about the corporate income tax. GILTI is not confined toSocial Science Electronic Publishing...
OECD提出,为了防止跨国所得负担过低的税收,国际社会在基础所得税(underlying tax)方面应该规定一个最低的有效税率,并由各国通过收入纳入规则实现,即如果跨国公司集团的海外所得在东道国负担的基础所得税有效税率低于商定的最低标准(标准待定),其母公司所在国(居住国)就应当补征,以使该所得的有效税负达到最低标准。
GILTI stands for “global intangible low-taxed income.” However, the GILTI tax doesn’t just hit taxpayers, investors, and small businesses operating in jurisdictions that lightly tax income. Rather, the GILTI tax tags U.S. shareholders who own just aboutanycontrolled foreign corporation (or “...
(Build Back Better Act,简称BBBA)中对外国来源收入的最低税(即对全球无形低税收入(global intangible low-taxed income,简称GILTI)征税)的变化,以及在2023财政年度(FY)预算提案中用全球低税支付规则(undertaxed payments rule,简称UTPR)取代美国的税基侵蚀和反滥用税(base erosion and anti-abuse tax,简称BEAT)(...
GILTIminimum taxcooperationcorporate income taxPrior to the Tax Cuts and Jobs Act of 2017 (TCJA), the US allowed US parented multinationals to delay indefinitely their payment of US corporate income tax on nSocial Science Electronic Publishing...
On July 20, 2020, the U.S. Department of the Treasury and the Internal Revenue Service issued the final regulations regarding the election to exclude high-tax Global Intangible Low-Taxed Income (GILTI) from a U.S. shareholder’s gross income. The final guidance includes elements similar to ...
On September 13, the IRS and Treasury released proposed regulations under the global intangible low-taxed income (GILTI) provisions added by the Tax Cuts and Jobs Act of 2017 (TCJA). The GILTI regime is intended to ensure U.S. taxpayers pay at least some U.S. tax on low-taxed or unta...
The Tax Cuts and Jobs Act significantly changed the way the U.S. taxes multinational earnings, especially if the company in question is based in the United States.