{
  "node_id": "us-gilti-code-951a-global-intangible-income",
  "title": "US Internal Revenue Code Section 951A - Global Intangible Low-Taxed Income (GILTI): Net CFC Tested Income Calculation, 10% QBAI Deduction, High-Tax Exception and Section 250 Deduction",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "Under IRC § 951A, U.S. shareholders of Controlled Foreign Corporations (CFCs) must include their pro rata share of Global Intangible Low-Taxed Income (GILTI) in their gross income annually. This regime targets low-taxed foreign earnings by imposing a U.S. tax on the excess of a CFC's net income over a routine 10% return on its tangible assets.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 7
}