![Checkpoint Presents: State of SALT (SoS) artwork](https://is5-ssl.mzstatic.com/image/thumb/Podcasts123/v4/f6/0b/19/f60b19fd-392f-940b-de11-09fd71d7eff1/mza_1877465285799961964.jpg/100x100bb.jpg)
State of GILTI
Checkpoint Presents: State of SALT (SoS)
English - March 22, 2019 16:55 - 9 minutes - 13.5 MB - ★★★★★ - 5 ratingsBusiness News News Business salt checkpoint stateandlocaltax tax thomsonreuters Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: State of the States
This month, we take a look at how states are responding to the federal taxation of global intangible low-taxed income, or GILTI, under Internal Revenue Code section 951A. For a helpful resource on the treatment of GILTI in each state with links to supporting authority and editorial guidance, please visit our Checkpoint Create-a-Charts.