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Or. Rev. Stat. § 314.698

Treatment of global intangible low-taxed income

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.698, Treatment of global intangible low-taxed income, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494939
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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.