Andrew Velarde and Alexander Lewis provide an in-depth look into the proposed regs on global intangible low-taxed income.

Read Tax Notes’ latest coverage of the proposed GILTI regs:



Treasury Assuages Some Concern Over GILTI Antiabuse Rule Breadth

GILTI Regs Signal Business Interest Limits Might Apply

Proposed GILTI Regs Could Result in Taxable Phantom Income

Practitioners Bristle at GILTI Antiabuse Provision

Practitioners Throw More Shade at GILTI Antiabuse Rules

GILTI Regs Focus on Computations, Punt on FTC Issues


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