How to Calculate GILTI Tax on Foreign Earnings

Learn how to calculate the GILTI worldwide minimum tax on foreign earnings, including what income is subject to GILTI and how it relates to Subpart F.

Complying With EU’s DAC7 Reporting Directive

Learn about the EU’s new DAC7 directive, including who is affected, covered activities, deadlines, and how to comply.

What Is the DAC6 Mandatory Disclosure Regime?

DAC6 reporting requirements pose cross-border tax compliance challenges for multinational corporations. Learn more about the EU’s mandatory disclosure directive.

Foreign Tax Credit Limitations and Rules for U.S. Corporations

The foreign tax credit is designed to relieve taxpayers from double taxation when income is subject to U.S. and foreign tax. Learn more.

The OECD and Digital Services Taxes

As the digital economy transforms business operations, the OECD’s inclusive framework will change the global implementation of DSTs.

What Is Value-Added Tax and How Is It Calculated?

Learn how value added tax (VAT) is calculated on sales and how to stay compliant with shifting rates and exemptions.

What’s the Difference Between FDII and GILTI?

Working in tandem with GILTI, FDII is the portion of a U.S. corporation’s intangible income derived from serving foreign markets. Learn more about the FDII deduction.

How to Calculate BEAT Tax

Understand the base erosion and anti-abuse tax (BEAT) regulations, including who is subject to the tax and the BEAT tax rate schedule.

Transfer Pricing and Cross-Border Transactions

Learn about IRS transfer pricing rules and methods on cross-border transactions and how to avoid penalties.

What Is Permanent Establishment?

Permanent establishment is a minimum threshold of business presence for a source country to tax a foreign corporation’s business income. Learn what triggers PE.
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