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MTC multistate tax Commission
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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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States Should Embrace GILTI or Pursue an Alternative Path to Fairness

Hamer-image-(1).jpgIn this article, Brian Hamer, MTC counsel, argues for states either to follow the lead of the federal government and tax Global Intangible Low Taxed Income (GILTI) or to adopt an alternative approach to address international income shifting by global enterprises.  The article describes the federal tax on GILTI which is part of the Tax Cuts and Jobs Act, the reasons that motivated Congress to act and which equally to states, the magnitude of global income shifting by U.S. corporations and the adverse impact on state tax bases, the inadequacy of traditional tools to address this problem, and the key legal issues that relate to state taxation of GILTI.      
 

Click here , to read the article, originally published in the February 11, 2019 edition of State Tax Notes, by Brian Hamer. 
 

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55th Annual Meetings

August 1 - 4, 2022
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June 27, 2022 - Held bi-weekly 
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