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April 2018 » First Look at the Tax Cuts and...
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Lisa Goldman, CPA, MST, TEP
One of the central features of the Tax Cuts and Jobs Act of 2017 (TCJA) is its reformation of the U.S. system for taxation of international taxpayers and their activities. In so doing, Congress created a new category of taxable income: global intangible low-taxed income (GILTI). The title of the tax, though, is misleading. While it appears to target intangible income held in low-tax foreign jurisdictions, it may actually apply to any type of income earned in many jurisdictions.
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