GILTI
GILTI
KPMG reports
- Aug 13, 2020 - KPMG report: Analysis of final and proposed regulations, high-tax exception under GILTI and subpart F
- Jul 21, 2020 - KPMG report: Initial impressions about final and proposed regulations, high-tax exception under GILTI and subpart F
- Jul 10, 2020 - KPMG report: Initial impressions of final regulations related to deduction for FDII and GILTI under section 250
- Aug 22, 2019 - Notice 2019-46: Relief for domestic partnerships or S corporations, determining GILTI amounts (initial impressions and observations)
- Jun 19, 2019 - KPMG report: Initial impressions of final regulations under section 951A (GILTI) and new proposed regulations under section 951A
- Mar 8, 2019 - KPMG report: Initial impressions, observations on proposed FDII, GILTI regulations under section 250
- Oct 12, 2018 - KPMG report: Initial impressions of proposed GILTI regulations
Final regulations
Aug 13, 2020 - KPMG report: Analysis of final and proposed regulations, high-tax exception under GILTI and subpart F
Jul 21, 2020 - KPMG report: Initial impressions about final and proposed regulations, high-tax exception under GILTI and subpart F
Jul 20, 2020 - Regulations: GILTI and subpart F high-tax exception (text of final and proposed regulations)
Jul 10, 2020 - KPMG report: Initial impressions of final regulations related to deduction for FDII and GILTI under section 250
Jul 9, 2020 - Final regulations: Deduction under section 250, FDII and GILTI (text of regulations)
Jul 8, 2020 - OIRA review completed: Regulations on high-taxed GILTI exclusion, subpart F income
Jun 17, 2020 - Regulations pending OIRA review: GILTI, high-taxed subpart F income, foreign corporations’ E&P
Jun 15, 2020 - Final regulations under section 250, deduction for FDII and GILTI; OIRA review completed
May 27, 2020 - Final regulations pending OIRA review: Section 250 deduction for FDII and GILTI
Jun 19, 2019 - KPMG report: Initial impressions of final regulations under section 951A (GILTI)
Jun 14, 2019 - Final regulations: “Global intangible low-taxed income” (GILTI) (text of regulations)
Jun 6, 2019 - GILTI regulations under sections 951(b) and 951A; OIRA review completed
May 16, 2019 - Regulations pending OIRA review: Global intangible low-taxed income (GILTI) provisions under section 951A
Proposed regulations
Aug 13, 2020 - KPMG report: Analysis of final and proposed regulations, high-tax exception under GILTI and subpart F
Jul 21, 2020 - KPMG report: Initial impressions about final and proposed regulations, high-tax exception under GILTI and subpart F
Jul 20, 2020 - Regulations: GILTI and subpart F high-tax exception (text of final and proposed regulations)
Jul 8, 2020 - OIRA review completed: Regulations on high-taxed GILTI exclusion, subpart F income
Jun 17, 2020 - Regulations pending OIRA review: GILTI, high-taxed subpart F income, foreign corporations’ E&P
Jun 19, 2019 - KPMG report: Initial impressions of new proposed regulations under section 951A
Jun 6, 2019 - GILTI regulations under sections 951(b) and 951A; OIRA review completed
May 30, 2019 - Hearing on FDII and GILTI proposed regulations, set for July 10, 2019
May 16, 2019 - Regulations pending OIRA review: Global intangible low-taxed income (GILTI) provisions under section 951(b)
Mar 8, 2019 - KPMG report: Initial impressions, observations on proposed FDII, GILTI regulations under section 250
Jan 29, 2019 - Public hearings scheduled: GILTI and opportunity zone proposed regulations
Dec 17, 2018 - Regulations pending OIRA review, section 250 deductions for foreign-derived intangible income and GILTI
Oct 12, 2018 - KPMG report: Initial impressions of proposed GILTI regulations
Oct 3, 2018 - Proposed regulations under GILTI provisions released in Federal Register
Sep 13, 2018 - Proposed regulations under GILTI provisions (text of regulations)
Sep 8, 2018 - Update on proposed regulations under GILTI provisions
Aug 23, 2018 - Proposed GILTI regulations pending OIRA review; IRS draft forms for GILTI reporting