Introduction to 951A - GILTI

In late 2017, Congress passed a new international tax provision under IRC 951A known as the Global Intangible Low-taxed Income provision or "GILTI". This video provides a high-level understanding of the provision as well as computation mechanics utilizing simple examples. An overview of the 3 main steps to determining GILTI, what is in tested income, what qualifies as QBAI and how IRC 250 impacts the inclusion are highlighted. The end of this video also provides some comments on how the newest legislative proposals in late 2021 may impact GILTI fundamentals.

[@taxmane1526]

way better than the training PwC provides, thank you!

[@yongfang3483]

This GILTI VEDIO IS GREAT! Thank you, Audra!

[@AccountingwithAudra]

You're so welcome!

[@CaesarMazahreh-et5yr]

Great videos if it wasn't for the very very low volume .. You might think it is not a big deal .. but actually it is .. Maybe you could record over them and repost them .. I have the volume at the highest, then with an ad comes to play .. It is so loud ..

[@haochengxu3938]

voice volume is really weak...... content is good

[@AccountingwithAudra]

Thank you for the feedback. i hadnt received audio concerns so wondering if it has to do with the platform but i will check