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Systematic approach vital to manage BEAT, FDII and GILTI changes

Alice Jones
October 13, 2020
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US participation in March signals better approach to GILTI rules in a global minimum tax regime

Tax directors should consider related-party payments, the BEAT waiver election and local selling structures when modelling the outcomes of the US base erosion and anti-abuse tax (BEAT), foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) rules.

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Alice Jones
Commercial Editor ITR
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Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.
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