Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMEDIVISION OF INCOME FOR TAX PURPOSES
CONTROLLED FOREIGN CORPORATIONS
Section 314.698 - Treatment of global intangible low-taxed income

ORS § 314.698

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 314.698 - Treatment of global intangible low-taxed 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.

ORS 314.698

2019 c. 556, § 4