The concepts of Global Intangible Low-Taxed Income (“GILTI”) and Foreign-Derived Intangible Income (“FDII”) were introduced with the Tax...

As businesses are recovering from the COVID pandemic, business travel is resuming. For many companies, travel expenses are important, and...

A little over two years ago, I had a chance to talk with Dr. Shuji Nakamura, who won a Nobel Prize in physics for the development of the...