1.0Andersenhttps://previous.ca.andersen.com/fr/Global Intangible Low-Taxed Income (“GILTI”) – Andersenrich600338<blockquote class="wp-embedded-content" data-secret="KvNWhcE4Qr"><a href="https://previous.ca.andersen.com/fr/blog/global-intangible-low-taxed-income-gilti/">Global Intangible Low-Taxed Income (“GILTI”)</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://previous.ca.andersen.com/fr/blog/global-intangible-low-taxed-income-gilti/embed/#?secret=KvNWhcE4Qr" width="600" height="338" title="“Global Intangible Low-Taxed Income (“GILTI”)” — Andersen" data-secret="KvNWhcE4Qr" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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https://previous.ca.andersen.com/wp-content/uploads/2019/10/Steven-Flynn.jpg720600The December 2017 U.S. tax reform included a provision to subject to U.S. tax the earnings of intellectual property owned by U.S. investors outside the U.S. GILTI impacts U.S. persons resident in Canada who own Canadian and other non-U.S. corporations. Without effective tax planning, combined U.S. and Canadian tax rates approaching 85% could occur as […]