What Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (26 U.S.C. § 250) requires
This regulation, under 26 U.S.C. § 250, allows eligible U.S. C corporations to claim a deduction on their Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). The FDII deduction incentivizes holding intellectual property in the U.S. by providing a lower effective tax rate on income derived from foreign sales, leases, licenses, or services that use domestic IP.
Pillar: Tax & Transfer Pricing · Authority: Internal Revenue Service (IRS), U.S. Department of the Treasury · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/forms-pubs/about-form-8993
SHA-256 integrity: 57fcd41c18ff1ac76ea2872eb5f2fb7055fd79a0cbad94aa23b25e296a8fe138
Primary Citations — 7 traced to source
- 26 U.S.C. § 250 - Foreign-derived intangible income and global intangible low-taxed income
- Treas. Reg. § 1.250(a)-1 - Deduction for foreign-derived intangible income and global intangible low-taxed income
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