The U.S. Congressional Research Services (CRS) has published an "in focus" report dated 13 October 2021 on GILTI: Proposed Changes in the Taxation of Global Intangible Low-Taxed Income, providing an overview of the current rules and changes in the reconciliation bill (H.R. 5376), the "Build Back Better Act".

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GILTI: Proposed Changes in the Taxation of Global Intangible Low-Taxed Income

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