{"data":{"id":"us-or/ors-314.698","jurisdiction":"us-or","citation":"ORS 314.698","heading":"Treatment of global intangible low-taxed income.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"0c3fb0178c2b239f26c31e6a0f44143cb3bcc25a6abf0d765c494f4966775485","source_id":"us-or","stale":false,"prev":"us-or/ors-314.695","next":"us-or/ors-314.705"},"notice":"GroundRules: Original legal text. Not legal advice."}