{"id":319,"date":"2019-12-21T01:53:51","date_gmt":"2019-12-21T01:53:51","guid":{"rendered":"https:\/\/0c8fb60.netsolhost.com\/en\/?p=319"},"modified":"2022-11-16T02:48:08","modified_gmt":"2022-11-16T02:48:08","slug":"307-gilti-be-careful-international-investments","status":"publish","type":"post","link":"https:\/\/www.usataxhelp.com\/en\/our-tax-blog-at-wwwirstaxtalkcom\/general\/307-gilti-be-careful-international-investments\/","title":{"rendered":"GILTI &#8211; be careful &#8211; international investments"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">You may be subject to&nbsp;<strong>GILTI<\/strong>&nbsp;if:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>U.S. Shareholder<\/strong>&nbsp;\u2013 United States Person (<em>citizens, residents, domestic entities<\/em>) owning at least 10%,&nbsp;<strong>directly or indirectly<\/strong>, of the foreign corporation\u2019s voting stock&nbsp;<strong><em>or<\/em><\/strong>&nbsp;value&nbsp;<em>(Prior toTCJA only consideration was voting stock).<\/em><\/li><li><strong>Controlled Foreign Corporation (CFC)<\/strong>&nbsp;\u2013 any foreign corporation of which&nbsp;<strong>more than 50%<\/strong>&nbsp;of the vote&nbsp;<strong><em>or<\/em><\/strong>&nbsp;value is owned by U.S. shareholders&nbsp;<strong>on any day<\/strong>&nbsp;during a given year.<\/li><li>&nbsp; &nbsp;&nbsp;<\/li><li><strong>GILTI &#8211; Global Intangible Low Taxed Income<\/strong>&nbsp;(<em>think it is mis-named as it implies INTANGIBLES&#8230; but it is way more than that<\/em>)&#8230;..&nbsp; if you have any international investments (<em>not in United States<\/em>) be sure you understand whether you are required to deal with this.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>You may be subject to&nbsp;GILTI&nbsp;if: U.S. Shareholder&nbsp;\u2013 United States Person (citizens, residents, domestic entities) owning at least 10%,&nbsp;directly or indirectly, of the foreign corporation\u2019s voting stock&nbsp;or&nbsp;value&nbsp;(Prior toTCJA only consideration was voting stock). Controlled Foreign Corporation (CFC)&nbsp;\u2013 any foreign corporation of which&nbsp;more than 50%&nbsp;of the vote&nbsp;or&nbsp;value is owned by U.S. shareholders&nbsp;on any day&nbsp;during a given year. [&#8230;]<\/p>\n<p><a class=\"understrap-read-more-link\" href=\"https:\/\/www.usataxhelp.com\/en\/our-tax-blog-at-wwwirstaxtalkcom\/general\/307-gilti-be-careful-international-investments\/\">Read More&#8230;<span class=\"screen-reader-text\"> from GILTI &#8211; be careful &#8211; international investments<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,13,14],"tags":[],"class_list":["post-319","post","type-post","status-publish","format-standard","hentry","category-general","category-international-taxation","category-llc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GILTI - be careful - international investments - USA Tax Help<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.usataxhelp.com\/en\/our-tax-blog-at-wwwirstaxtalkcom\/general\/307-gilti-be-careful-international-investments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GILTI - be careful - international investments - USA Tax Help\" \/>\n<meta property=\"og:description\" content=\"You may be subject to&nbsp;GILTI&nbsp;if: U.S. Shareholder&nbsp;\u2013 United States Person (citizens, residents, domestic entities) owning at least 10%,&nbsp;directly or indirectly, of the foreign corporation\u2019s voting stock&nbsp;or&nbsp;value&nbsp;(Prior toTCJA only consideration was voting stock). Controlled Foreign Corporation (CFC)&nbsp;\u2013 any foreign corporation of which&nbsp;more than 50%&nbsp;of the vote&nbsp;or&nbsp;value is owned by U.S. shareholders&nbsp;on any day&nbsp;during a given year. 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