All GILTI articles
-
Article
SAB 118 to ASC 740: Companies shift tax reporting
Shifting from one uncertain position to another, companies are facing a subtle but important change in how to explain tax reform to investors.
-
Article
Tax reform puts pressure on foreign earnings assertions
The Tax Cuts and Jobs Act is compelling companies to think hard about long-standing assertions that foreign earnings are indefinitely reinvested abroad.
-
Blog
Treasury, IRS issue proposed GILTI rules under tax reform
Treasury and the IRS have issued proposed new regulations on how to calculate global intangible low-taxed income under the Tax Cuts and Jobs Act.
-
Blog
Big 4 get input on how to treat GILTI under tax law
Big 4 firms are meeting with FASB and SEC staff to sort out how to report certain effects of tax reform when clarity on provisions within the tax law is still elusive.
-
Article
Guidance trickles on how to comply with tax reform rules
More than half a year after sweeping tax reform was enacted, companies are still trying to understand how to comply with new tax rules going forward.