{"version":"1.0","provider_name":"ECOVIS International","provider_url":"https:\/\/www.ecovis.com\/internacional","author_name":"fg_internacional","author_url":"https:\/\/www.ecovis.com\/internacional\/author\/fg_internacional\/","title":"Mitigando el impacto de \u201cGILTI\u201d - ECOVIS International","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"0sZjgHrKpZ\"><a href=\"https:\/\/www.ecovis.com\/internacional\/mitigando-el-impacto-de-gilti\/\">Mitigando el impacto de \u201cGILTI\u201d<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ecovis.com\/internacional\/mitigando-el-impacto-de-gilti\/embed\/#?secret=0sZjgHrKpZ\" width=\"600\" height=\"338\" title=\"&#8220;Mitigando el impacto de \u201cGILTI\u201d&#8221; &#8212; ECOVIS International\" data-secret=\"0sZjgHrKpZ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.ecovis.com\/internacional\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"La Ley de Reducci\u00f3n de Impuestos y Empleos (TCJA) de 2017 introdujo una nueva secci\u00f3n 951A del IRC, que requiere que un Accionista de los Estados Unidos (Accionista de los EE. UU.) de una Corporaci\u00f3n Extranjera Controlada (CFC) incluya para cada a\u00f1o fiscal, los ingresos brutos a efectos fiscales de los EE. UU. , su participaci\u00f3n proporcional de los ingresos GILTI de CFC (ingresos brutos de CFC despu\u00e9s de las exclusiones y deducciones permitidas)."}