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Oregon · Through 2025 Edition

ORS 314.698: Treatment of global intangible low-taxed income.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 314 — Taxes Imposed Upon or Measured by Net Income

For purposes of ORS 317.267, amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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