Why R&D Should Be Allocated to Subpart F and GILTI

Robert J. Peroni, Reuven Avi-Yonah, Patrick Driessen, J. Clifton Fleming, Jr. & Stephen Shay
2020

Full Citation

Robert J. Peroni, Reuven Avi-Yonah, Patrick Driessen, J. Clifton Fleming, Jr. & Stephen Shay. “Why R&D Should Be Allocated to Subpart F and GILTI.” In 167 Tax Notes Fed., Page 2081 (2020).