International taxpayers will spend additional time on tax compliance with new forms for GILTI and FDII in 2018. Draft forms to meet filing requirements under new IRC Sec. 951A and new IRC Sec. 250 are now available. The IRS recently issued Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) for U.S. shareholders […]
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