Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleGILTI: "MADE IN AMERICA" FOR EUROPEAN TAX UNILATERAL MEASURES & COOPERATIVE SURPLUS IN THE INTERNATIONAL TAX COMPETITION GAME.AuthorsBelie, G. CharlesSubjectsEXCESS profits tax laws; INTERNATIONAL cooperation on taxation; TAX cut laws; PROFIT-sharing; OPPORTUNITY costs; TAX lawsPublicationVirginia Tax Review, 2019, Vol 38, Issue 3, p271ISSN0735-9004Publication typeArticle