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John Warner, shareholder in the firm's Tax section, comments on a recent ruling from the Australian tax authority that highlights the difficulties in meshing nations' tax laws in, "Australian GILTI Ruling Highlights Need for Tax Coordination," published in Law360 Tax Authority.

“One way of looking at the draft ruling is that the ATO is protecting its turf: making sure that the GILTI regime does not poach its taxing jurisdiction,” John Warner with Buchanan Ingersoll & Rooney PC wrote to Law360 in an email.