July 10, 2019

Before and After OIRA Review Versions Provided for Proposed GILTI Regs

From: Taxnotes

Citations: REG-101828-19

SUMMARY BY TAX ANALYSTSThe following text is an unofficial redline comparison of proposed regulations (REG-101828-19) that provide guidance on stock ownership rules and global intangible low-taxed income and a draft versionof the regs before they were submitted for review by the White House Office of Information and Regulatory Affairs.




See complete document (paywall)

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