On November 18, 2021,
Robert M. Russell participates in a panel entitled “A Closer Look at GILTI and FDII" at the First Annual Freeman Law International Tax Symposium.
Description: The Global Intangible Low Tax Income (GILTI) and Foreign Derived Intangible Income (“FDII”) categories were a product of the Tax Cuts & Jobs Act of 2017 (“TCJA”). GILTI portended a significant impact on Controlled Foreign Corporation (“CFCs”). FDII, on the other hand, created a tax preference incentivizing U.S. corporate taxpayers to serve foreign markets. Now several years into the TCJA, our panel takes a look back at these important provisions.
Speakers:
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