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    • Why R&D Should Be Allocated To Subpart F and GILTI 

      Shay, Stephen; Avi-Yonah, Reuven S.; Driessen, Patrick; Fleming Jr., J. Clifton; Peroni, Robert J. (Tax Analysts, 2020-06-23)
      In this article, the authors critically appraise the government’s proposal not to allocate research and development deductions to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation ...