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

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

Raymond Wynman
Managing Director
Jim Swanick
Managing Director
Andrew Wai
Supervising Senior Tax Analyst
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  • Publication Company: Tax Notes
  • Publication Author: Raymon Wynman|Jim Swanick|Andrew Wai
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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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About The Author(s)

Raymond Wynman
Managing Director
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Raymond is the Managing Director of Global Tax Management’s International Tax practice. He focuses on providing clients international tax quantitative and compliance services as well...
Jim Swanick
Managing Director
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Jim is a Managing Director in Global Tax Management’s lead tax practice based in Wayne, PA. Jim’s broad range of experience working with both publicly...
Andrew Wai
Supervising Senior Tax Analyst
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Andrew Wai is a Supervising Senior Tax Analyst in GTM’s International Tax Practice. Andrew joined GTM as a summer intern in 2017 and supports the...