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Navigating QBAI Quirks of the GILTI Regulations

November 5, 2018, Bloomberg Tax, Tax Management International Journal

In their article "Navigating QBAI Quirks of the GILTI Regulations," Clark Armitage, Jonathan Brenner, and Josiah Child summarize certain key aspects of the proposed GILTI regulations relating to a controlled foreign corporation's qualified business assets investment (QBAI).  The article was published in the November 2018 issue of Bloomberg Tax, Tax Management International Journal.  Please visit the link above to access the article.