{"iri":"http://fasb.org/us-gaap/2026#EffectiveIncomeTaxRateReconciliationGiltiPercent","label":"Effective Income Tax Rate Reconciliation, NCTI, Percent","definition":"Percentage of reported income tax expense from difference to expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to net controlled foreign corporation (CFC) tested income (NCTI) (formerly referred to as global intangible low-taxed income (GILTI)).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EffectiveIncomeTaxRateReconciliationGiltiPercent"}