Ecovis Americas published an article by International Tax Manager Ragini Subramanian, about mitigating the impact of GILTI.
Ecovis Americas
By Ragini Subramanian, Manager, Tax & Business Services
Excerpt:
On the face of it, making a section 962 election may seem like a great idea; however, it may not be so in every case. The U.S. taxpayer must consider the other alternatives outlined below and undertake a detailed review of many competing factors before making this election.