Page 481 - Large Business IRS Training Guides
P. 481

2017 TCJA
                                                                                          –

                               Transfer
                                                       Pricing Impact of GILTI





                                 Pricing Related Implications of
       Transfer


       GILTI:





              •	 GILTI by its formulaic  nature taxes  earning inclusions  of

                  certain foreign related parties (CFCs)  through a GILTI


                  inclusion calculation at the U.S. Shareholder  level.



























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