Honors Program Theses

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Open Access Honors Program Thesis

First Advisor

Cathalene Bowler

Keywords

Corporations--Taxation; Foreign tax credit;

Abstract

In this thesis, the proposed effects of GILTI have been analyzed and compared to the true effects of GILTI. Research has been done to see if GILTI is actually influencing firm’s choices on investment location, if companies are involving themselves in even more creative tax 2 planning, or if firms are simply absorbing the cost. This research will be important to show whether or not the current U.S. tax system is achieving its proposed goals. This research will also be useful for those that are looking to assess the success of Congress’ actions when it comes enacting new tax legislation. Are companies bringing back foreign investment to the U.S. or are companies continuing to shift profits overseas showing a need to propose new legislation to achieve current goals?

Year of Submission

2021

Department

Department of Accounting

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors

Date Original

11-2021

Object Description

1 PDF file (24 pages)

Language

en

File Format

application/pdf

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