Comments on GILTI Expense Allocation Rules
Filed with the Treasury Department.
- Home
- Focus Areas
- Public Policy Agenda
- Comments on GILTI Expense Allocation Rules
These comments were submitted by trade associations requesting a regulatory modification to the Global Intangible Low-Taxed Income (GILTI) expense allocation rules. Such modification would, consistent with Congressional intent, ensure that GILTI would not apply to taxpayers with foreign tax rates of at least 13.125 percent.