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- W3124519350 abstract "In this article, Kadet and Koontz discuss certain issues that must be considered when a multinational analyzes whether it should transition certain operations conducted within a CFC (along with the associated income) into a domestic group member so as to achieve an FDII-qualifying structure. In doing so, there will likely be a need to move some key income-earning operations and functions to the United States to assure that the FDII foreign branch rule is not violated.Where a group has previously implemented a profit shifting structure that obfuscates where income is generated, there may be few or no operations or functions that require relocation to the United States. In such a case, the transition may highlight a tax exposure to unreported effectively connected income in pretransition years. The article notes Qualcomm's disclosed transition as a possible example of this." @default.
- W3124519350 created "2021-02-01" @default.
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- W3124519350 date "2019-01-01" @default.
- W3124519350 modified "2023-09-27" @default.
- W3124519350 title "Transitioning from GILTI to FDII? Foreign Branch Income Issues" @default.
- W3124519350 hasPublicationYear "2019" @default.
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