Work

GILTI High-Tax Exception Elections: A Practitioner's Strategic Guide for Multinational Corporations.

Year: 2026

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.6669139

Author: Sourav Kumar Gupta

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7160041898

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