The NJ Division of Taxation recently released Technical Bulletin 85 (TB-85), which provides guidance on how the Division will treat Global Intangible Low-Taxed Income (GILTI) and Foreign Derived Intangible Income (FDII), under New Jersey’s Corporation Business Tax (CBT). Specifically all CBT taxpayers, filing a CBT-100 or BFC-1, will calculate the portion of GILTI and FDII […]
Request for Feedback: Division Releases Guidance on Sourcing of GILTI and FDII
Jan04,2019
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