United States:
When S Corporations Should Elect Entity Treatment For GILTI Purposes
01 December 2020
Ropes & Gray LLP
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In a recent Tax Notes Federal article, tax associate
Bob Kane analyzes Notice 2020-69 and the S corporations and
shareholders that would benefit from electing entity treatment for
the global intangible low-taxed income (GILTI) regime.
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full article.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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