Page 477 - Large Business IRS Training Guides
P. 477
2017 TCJA
–
Transfer
Pricing Impact Specific Regimes
Related Implications of the
Transfer Pricing
2017 TCJA:
of Several Major International
• Introduction
Tax Provisions Including:
“BEAT”
• Base Erosion Anti-Abuse Tax
• Foreign Derived Intangible Income “FDII”
• Global Intangible Low Taxed Income “GILTI”
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