Oregon Revised Statutes Chapter 314 § 314.698 — Treatment of global intangible low-taxed income
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.698·Enacted ·Last updated March 01, 2026
Statute Text
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. [2019 c.556 §4]
Plain English Explanation
This Oregon statute addresses Treatment of global intangible low-taxed income. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.698
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Treatment of global intangible low-taxed income. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 314.698. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.