foreign-derived intangible income (FDII)
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax concept
|
| gptkbp:abbreviation |
gptkb:FDII
|
| gptkbp:appliesTo |
U.S. corporations
|
| gptkbp:benefit |
reduced effective tax rate
|
| gptkbp:calculationMethod |
portion of income from serving foreign markets
|
| gptkbp:contrastsWith |
gptkb:global_intangible_low-taxed_income_(GILTI)
|
| gptkbp:criticizedFor |
favoring intangible income
potential violation of WTO rules |
| gptkbp:establishedBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| https://www.w3.org/2000/01/rdf-schema#label |
foreign-derived intangible income (FDII)
|
| gptkbp:purpose |
encourage U.S. corporations to export goods and services
|
| gptkbp:relatedTo |
gptkb:U.S._tax_law
international taxation deduction for U.S. corporations |
| gptkbp:startDate |
2018
|
| gptkbp:subject |
gptkb:Internal_Revenue_Code_Section_250
|
| gptkbp:bfsParent |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:bfsLayer |
5
|