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GILTI, FDII, and BEAT: Thinking Ahead to First-Quarter Provision

March 15, 2018

GILTI, FDII, and BEAT: Thinking Ahead to Q1 Provision

In this article, published by Tax Notes, a continuation of our U.S. tax reform update series, we review the new global intangible low taxed income, foreign-derived intangible income, and base erosion and antiabuse tax provisions in the Tax Cuts and Jobs Act. We also discuss current state of accounting under ASC 740, and identify issues to consider when developing estimates of your annual effective tax rate for 2018. Read this article authored by Raymond Wynman, Jim Swanick, and Andrew Wai to learn more about GILTI, FDII, and BEAT, and what you should be thinking about in terms of first-quarter provision.

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