Systematic approach vital to manage BEAT, FDII and GILTI changes

Alice Jones

October 13, 2020

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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Systematic approach vital to manage BEAT, FDII and GILTI changes

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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