McDermott Will & Schulte, a global law firm

Brian Jenn, Jonathan Lockhart, Elizabeth Lu and Le Chen author this article in International Tax Journal. The article describes key aspects of the Administrative Guidance that will broadly impact multinational groups, with a particular focus on the interaction of the GloBE rules with U.S. tax law, including the Global Intangible Low-Taxed Income (GILTI) and Corporate Alternative Minimum Tax (CAMT) regimes.