Is GILTI Constitutional?
Document Type
Article
Publication Date
2021
Abstract
In this article, Avi-Yonah argues that the global intangible low-taxed income regime may be an unconstitutional attempt to tax the foreign-source income of foreign entities, and he offers an alternative.
Recommended Citation
Avi-Yonah, Reuven S., "Is GILTI Constitutional?" (2021). Public Law & Legal Theory Working Papers. 163.
https://repository.law.umich.edu/pub_law_archive/163
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