Article

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.

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

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

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

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

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

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.

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

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

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.