We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.



Foreign-Derived Intangible Income ("FDII")

PrintMailRate-it

​Effective for tax years beginning after December 31, 2017, domestic (U.S.) corporations are allowed a new tax deduction in the amount of 37.5% of “foreign derived intangible income” (“FDII”). It is important to understand that the deduction has little to do with intangible income or property, but is in fact an export incentive that effectively reduces the tax on foreign derived sales and service income in excess of a base amount to 13.125% (as compared to the regular corporate income tax rate of 21%). Accordingly, the deduction is potentially available to every U.S. corporation that exports property or provides services to a person located outside the U.S., including sales or services provided to related parties. For more information please see Tax Reform Specials.

Contact

Elisa Fay

CPA

Partner-in-Charge Rödl National Tax

+1 404 525 2600

Send inquiry

Profile

Contact Person Picture

Deutschland Weltweit Search Menu