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US: Final rules on pass-through deduction for small businesses trusts and estates

home.treasury.gov/news/press-releases/sm589
www.irs.gov/newsroom/treasury-irs-issue-final-regulations-other-guidance-on-new-qualified-business-income-deduction-safe-harbor-enables-many-rental-real-estate-owners-to-claim-deduction
bakertilly.com/insights/pass-through-entity-business-deduction/
www.loeb.com/en/insights/publications/2018/01/the-new-pass-through-deduction-explained
www.omm.com/resources/alerts-and-publications/alerts/proposed-regulations-provide-relief-for-individual-and-pass-through-shareholders/
www.bakermckenzie.com/en/insight/publications/2019/03/individual-us-tax-payers
www.ey.com/gl/en/services/tax/international-tax/alert–report-on-recent-us-international-tax-developments—15-march-2019
www.moodysgartner.com/irs-regulations-clarify-gilti-tax-relief-to-us-individual-shareholders-with-the-sec-962-election/
www.jdsupra.com/legalnews/proposed-rental-business-safe-harbor-89796/
www.dentons.com/en/insights/alerts/2019/march/15/irs-and-treasury-issue-proposed-regulations-allowing-50-percent-gilti-deduction-to-individuals
www.bgdlegal.com/blog/20-small-business-income-tax-deduction-available

www.eidebailly.com/insights/articles/2019/6/five-reasons-international-businesses-should-consider-gilti

See also:

www.jdsupra.com/legalnews/final-gilti-regulations-and-proposed-46836/

www.jdsupra.com/legalnews/final-gilti-regulations-and-proposed-46836/