The “One Big Beautiful Bill” (OBBB) is significantly changing how international income is taxed at the federal level, with surprising and often counterproductive consequences for state tax codes. These changes are leading to increased state tax liabilities and a revised tax base that, due to the quirks of state incorporation, barely resembles the federal base and largely abandons its original purpose.
While the federal conversion from the Global Intangible Low-Taxed Income (GILTI) regime to the new Net CFC-Tested Income (NCTI) regime results in a net tax cut at the federal level, states that have previously adopted GILTI are incorporating these provisions in ways that lead to tax increases. This not only boosts state tax burdens but also inverts the intent of the federal reforms. Federally, the changes aim to maintain GILTI’s original purpose: to prevent profit shifting to low-tax countries after the U.S. moved to a largely territorial tax system. However, states are inadvertently doing the opposite, increasing taxes on multinational businesses precisely when those businesses are paying more tax abroad.
This double taxation is inherently undesirable and harms the competitiveness of states that implement it. Moreover, high rates of international tax often indicate genuine foreign economic activity (e.g., sales in Europe) rather than artificial profit shifting (e.g., placing intellectual property in a low-tax country to reduce taxable income).
GILTI and the States
Before the 2017 Tax Cuts and Jobs Act (TCJA), the U.S. taxed the worldwide income of U.S. corporations and their controlled foreign corporations (CFCs), allowing credits for foreign taxes paid. The TCJA introduced a territorial tax system, generally exempting foreign income. However, to deter profit shifting, GILTI was enacted as a minimum tax on certain foreign earnings. The new NCTI regime aims for better federal calibration, but for states incorporating it, the outcome is far worse.
Under GILTI, federal law attempted to differentiate between routine and “supernormal” returns. Returns exceeding 10 percent of a CFC’s tangible assets were generally considered income from intangibles (like patents or trademarks) and were subject to GILTI, after a Qualified Business Asset Investment (QBAI) exclusion for the initial 10 percent deemed return on physical capital.
The income subject to GILTI also received a deduction (initially 50 percent) and an 80 percent offset for foreign taxes paid. The deduction meant the U.S. tax rate on GILTI was lower than on domestic income (effectively turning the 21 percent corporate income tax rate into 10.5 percent), acknowledging its foreign origin. Additionally, 80 percent of foreign taxes paid could be applied as foreign tax credits. While imperfect, this system was designed to tax CFC income only if it was “undertaxed” abroad, potentially indicating U.S. tax avoidance rather than legitimate foreign economic activity.
Unfortunately, when states adopted GILTI after the TCJA, the system largely failed at the state level. Federal provisions weren’t designed with state implications in mind, and states’ corporate apportionment rules were ill-equipped to handle foreign income.
The foreign taxes that generated federal credits were paid by the CFCs themselves. To prevent a double benefit, an equivalent share of these taxes was included in the U.S. company’s GILTI income through a “§ 78 gross-up” before the credit was applied. This worked at the federal level. However, states rarely allow foreign tax credits, even though they do conform to the gross-up. As a result, states’ GILTI bases included 80 percent of foreign taxes paid by CFCs without the corresponding tax credits, leading to increased tax liability because of those foreign taxes. These foreign tax payments are not U.S. corporate profits, which state corporate income taxes are meant to target.
Converting to NCTI
For states, converting to NCTI exacerbates these problems:
- Elimination of QBAI Exclusion: The QBAI exclusion is eliminated, bringing all CFC income into the NCTI base, not just supernormal returns. While federal changes largely offset this expansion, for states, it often results in tax multipliers.
- Adjusted § 250 Deduction: Under NCTI, the § 250 deduction is made permanent at 40 percent (it was 50 percent and scheduled to drop to 37.5 percent in 2026). This effectively increases states’ tax rates on this broader base.
- Revised Expense Allocation Rules: Previously, many expenses incurred by U.S. multinationals were allocated to their CFCs, reducing the CFCs’ taxable income (potentially subject to GILTI) but denying deductions for the U.S. parent. Under NCTI, more of these deductions are taken by the U.S. parent, leading to a larger NCTI base for CFCs. While beneficial for corporations with significant foreign tax liability (as they get U.S. deductions and can use more foreign tax credits), this expands the state tax base.
- Increased Foreign Tax Credit Inclusion: The new law reduces the limitation on foreign tax credits (the “FTC haircut”), increasing the inclusion amount from 80 to 90 percent, with a corresponding increase in the § 78 gross-up.
It’s clear why this is problematic for states. The NCTI base expands further, and the increased allowance for foreign tax credits, instead of offsetting liability, is treated as additional income to be taxed. All four major changes—eliminating the QBAI exclusion, adjusting the § 250 deduction, trimming the FTC haircut with an increased § 78 gross-up, and revising expense allocation rules—make state taxation of NCTI more aggressive than GILTI, despite these changes leading to a net tax cut at the federal level.
State Incorporation of GILTI and NCTI
Currently, 21 states include at least some GILTI in their tax base, often reducing its taxability through provisions like dividends received deductions.
- Eleven states and the District of Columbia include 50 percent of GILTI (the maximum under the § 250 deduction) and are poised to include 60 percent of NCTI due to the reduced § 250 deduction.
- Nine other states include smaller shares of GILTI, ranging from 5 to 30 percent.
Fifteen states and the District of Columbia will automatically switch from GILTI to NCTI because they have rolling conformity to changes in the Internal Revenue Code (IRC). These states include Alaska, Colorado, Connecticut, Delaware, Maryland, Massachusetts, Montana, Nebraska, New Jersey, New York, North Dakota, Oregon, Rhode Island, Tennessee, Utah, and the District of Columbia.
Another five states that currently tax GILTI have static (fixed date) conformity to the IRC, meaning they will continue to apply GILTI rules unless their lawmakers explicitly update their state tax code’s conformity to a post-OBBB version. Of these, Idaho and West Virginia, while static conformity states, were “current” before the OBBB’s enactment and typically update their conformity annually. Maine, Minnesota, and New Hampshire, however, are lagging on IRC conformity.
Some States Would Convert GILTI to NCTI, but Not All
States that incorporate IRC § 951A (GILTI) but conform to an IRC version predating the OBBB will continue to tax under GILTI parameters rather than transitioning to NCTI. Such states would need to issue guidance and worksheets for this conversion, though some states’ past delays in issuing GILTI guidance don’t bode well for timely NCTI guidance.
State taxation of GILTI never made much sense. The federal government’s rationale for a profit-shifting guardrail had little relevance to states, which have historically not taxed international income. Apportioning CFC income to states where related U.S. corporations operate bore little relation to actual activity in those states. Taxing the § 78 gross-up always meant part of the state tax base was foreign tax liability, while states failed to incorporate the foreign tax credits that were integral to the federal system. Furthermore, apportionment for GILTI has been flawed, with most states denying full factor representation (only New Mexico fully provides it), leading to an over-weighting of GILTI in the apportionment factor.
NCTI: An Even Worse Fit for States
Taxing NCTI makes even less sense. Without the QBAI exclusion, the base now includes all CFC income, not just supernormal returns. While the federal system relies more heavily on foreign tax credits (and revised expense allocation rules) to target foreign income that faced low taxes abroad, the absence of similar tax credits at the state level eliminates this distinction. This renders void the mechanism the new federal system uses to prevent NCTI from being a tax on all income of U.S. companies’ foreign affiliates.
This issue extends beyond logic or justification; it makes taxing states less competitive. Companies may actively reduce in-state sales to states taxing GILTI by using third-party distributors or routing billing through out-of-state entities, thereby reducing their exposure to both GILTI and ordinary state taxes. For some states, the location of a corporate headquarters can significantly increase GILTI exposure, as intangible receipts are sourced to commercial domiciles and some states include net GILTI in the sales factor. While GILTI accounts for a tiny fraction of state revenues, it can be a significant factor for businesses states are eager to attract.
States currently taxing GILTI should view these federal changes as an opportunity to exit the business of taxing this class of international income entirely, whether under GILTI or NCTI rules. Almost none of its federal purpose or even its intended federal base is retained when incorporated into state tax codes. States can and should say no to NCTI.
This post gave me a new perspective I hadn’t considered.
Thank you for being so generous with your knowledge.
I wasn’t sure what to expect at first, but this turned out to be surprisingly useful. Thanks for taking the time to put this together.
I appreciate the depth and clarity of this post.
Your passion for the topic really shines through.
Thank you for putting this in a way that anyone can understand.
This was a very informative post. I appreciate the time you took to write it.
This content is gold. Thank you so much!
I wish I had read this sooner!
I wish I had read this sooner!
For the reason that the admin of this site is working, no uncertainty very quickly it will be renowned, due to its quality contents.
Your content never disappoints. Keep up the great work!
Thanks for making this easy to understand even without a background in it.
This was really well done. I can tell a lot of thought went into making it clear and user-friendly. Keep up the good work!
This helped clarify a lot of questions I had.
I wish I had read this sooner!
This was very well laid out and easy to follow.
I wasn’t sure what to expect at first, but this turned out to be surprisingly useful. Thanks for taking the time to put this together.
Keep educating and inspiring others with posts like this.
This content is really helpful, especially for beginners like me.
Thank you for covering this so thoroughly. It helped me a lot.
This is exactly the kind of content I’ve been searching for.
Thank you for offering such practical guidance.
Great points, well supported by facts and logic.
This gave me a lot to think about. Thanks for sharing.
I love the clarity in your writing.
Your breakdown of the topic is so well thought out.
The way you write feels personal and authentic.
Your tips are practical and easy to apply. Thanks a lot!
I enjoyed your take on this subject. Keep writing!
I enjoyed your take on this subject. Keep writing!
Thanks for making this so reader-friendly.
Your thoughts are always so well-organized and presented.
This gave me a whole new perspective on something I thought I already understood. Great explanation and flow!
What a great resource. I’ll be referring back to this often.
This is one of the best explanations I’ve read on this topic.
Such a thoughtful and well-researched piece. Thank you.
It’s refreshing to find something that feels honest and genuinely useful. Thanks for sharing your knowledge in such a clear way.
покердом отзывы
pokerdom отзывы
Your content never disappoints. Keep up the great work!
This article came at the perfect time for me.
Thank you for covering this so thoroughly. It helped me a lot.
Hello champions of healthy harmony !
Pet dander builds up quickly, but an air purifier for cat hair reduces airborne irritants before they settle. The air purifier for dog smell can be a game-changer in rooms with carpets or upholstery. Use the best air filter for pet hair to trap allergens before they spread through HVAC systems.
The best air filters for pets include allergy-friendly certification, ensuring they meet medical-grade air quality standards.[url=https://www.youtube.com/watch?v=dPE254fvKgQ&list=PLslTdwhfiGf5uvrbVT90aiCj_6zWWGwZ3]air purifier for pets[/url]Top rated air purifiers for pets often come with sleep modes for silent overnight operation. Investing in the best air purifier for pet allergies protects children, the elderly, and anyone with respiratory sensitivities.
Air Purifier for House with Pets That Eliminates Odors Fast – п»їhttps://www.youtube.com/watch?v=dPE254fvKgQ
May you enjoy remarkable stunning purity !
I’ve read similar posts, but yours stood out for its clarity.
I appreciate the real-life examples you added. They made it relatable.
You always deliver high-quality information. Thanks again!
This was so insightful. I took notes while reading!
The way you write feels personal and authentic.
Keep educating and inspiring others with posts like this.
This gave me a lot to think about. Thanks for sharing.
трансформатор масляный [url=https://maslyanie-transformatory-kupit2.ru/]трансформатор масляный[/url] .
1win az basketbol mərcləri [url=http://1win3038.com]http://1win3038.com[/url]
сколько стоит аппарат узи новый [url=https://kupit-uzi-apparat9.ru/]kupit-uzi-apparat9.ru[/url] .
Оформиление дипломов ВУЗов В киеве — с печатями, подписями, приложением и возможностью архивной записи (по запросу).
Документ максимально приближен к оригиналу и проходит визуальную проверку.
Мы даем гарантию, что в случае проверки документа, подозрений не возникнет.
– Конфиденциально
– Доставка 3–7 дней
– Любая специальность
Уже более 2568 клиентов воспользовались услугой — теперь ваша очередь.
[url=http://diplomykupit7.ru/]Купить диплом о высшем образовании недорого[/url] — ответим быстро, без лишних формальностей.
1win méxico [url=1win3047.com]1win3047.com[/url]
Güzel aydınlatıcı makale için teşekkürler daha iyisi samda kayısı umarım faydalı çalışmalarınızın devamı gelir.
масляные трансформаторы купить [url=http://www.maslyanie-transformatory-kupit2.ru]масляные трансформаторы купить[/url] .
Matchmaking tips Gulf advice improves user outcomes.
1win bono sin deposito [url=1win3047.com]1win3047.com[/url]
Планируете заказать букет без хлопот?
[url=http://nfsbih.net/azalianow-estetika-v-kazhdom-lepestke-bystro-tochno-po-moskovski/]доставка цветов РІ РњРѕСЃРєРІРµ[/url] – отличная статья на эту тему.
Это сервис, которому доверяют удобства.
Рекомендуем узнать о том, почему этот сервис выбирают тысячи клиентов.
Быстрая и аккуратная доставка по городу, а букеты выглядят как на фото.
Оформляйте онлайн — удивляйте близких!
hocam gayet açıklayıcı bir yazı olmuş elinize emeğinize sağlık.
melbet no deposit bonus [url=http://melbet3001.com]http://melbet3001.com[/url]
Here’s more on the topic https://kinocirk.ru/
Nice post. I learn something totally new and challenging on websites
1win hesabı bərpa etmək [url=https://1win3043.com]https://1win3043.com[/url]
Goreme open air museum Harper L. ★★★★★ Family review: Kids LOVED making fairy chimney rock sculptures! Guides engaged children brilliantly. Babysitter service available too. https://www.youtube.com/@travelshopbooking
click this link here now [url=https://russian-traditional-clothes.com]russian traditional clothing[/url]
This is now one of my favorite blog posts on this subject.
Such a refreshing take on a common topic.
This was a very informative post. I appreciate the time you took to write it.
This was easy to follow, even for someone new like me.
You clearly know your stuff. Great job on this article.
This post cleared up so many questions for me.
Thanks for addressing this topic—it’s so important.
Posts like this are why I keep coming back. It’s rare to find content that’s simple, practical, and not full of fluff.
I learned something new today. Appreciate your work!
You explained it in such a relatable way. Well done!
I enjoyed your perspective on this topic. Looking forward to more content.
This was incredibly useful and well written.
Your passion for the topic really shines through.
This is exactly the kind of content I’ve been searching for.
I appreciate the depth and clarity of this post.
I love how clearly you explained everything. Thanks for this.
I appreciate your unique perspective on this.
I’ve bookmarked this post for future reference. Thanks again!
Your writing always inspires me to learn more.
This post cleared up so many questions for me.
Your content never disappoints. Keep up the great work!
Thanks for taking the time to break this down step-by-step.
So simple, yet so impactful. Well written!
Thanks for addressing this topic—it’s so important.
I like how you presented both sides of the argument fairly.
Very useful tips! I’m excited to implement them soon.
Another essential reason to modify to solar technology may be the cost benefits it offers. Solar energy panels are designed for generating electricity for businesses, reducing or eliminating the necessity for traditional sourced elements of energy. This will probably end up in significant savings on energy bills, especially in areas with a high energy costs. Furthermore, there are many different government incentives and tax credits available to companies that adopt solar technology, rendering it a lot more cost-effective and affordable.
The technology behind solar technology is not at all hard, yet highly effective. Solar energy panels are made of photovoltaic (PV) cells, which convert sunlight into electricity. This electricity can then be kept in batteries or fed straight into the electrical grid, with regards to the specific system design. To be able to maximize some great benefits of solar power, you will need to design a custom system this is certainly tailored to your unique energy needs and requirements. This can make certain you have the right components set up, such as the appropriate quantity of solar power panels in addition to right types of batteries, to optimize your power efficiency and cost savings.
[url=https://vimeo.com/675379405]Locate Milano’s pizzeria in Springfield and opinions from Matt D’Agati.[/url]
[url=http://naewai79.com/bbs/board.php?bo_table=o01&wr_id=20429]Advancements in Foc[/url] 93cc80f
I really appreciate content like this—it’s clear, informative, and actually helpful. Definitely worth reading!
Such a simple yet powerful message. Thanks for this.
I appreciate how genuine your writing feels. Thanks for sharing.
I’ll be sharing this with a few friends.
Your tips are practical and easy to apply. Thanks a lot!
I wish I had read this sooner!
Your content always adds value to my day.
I’ve read similar posts, but yours stood out for its clarity.
What I really liked is how easy this was to follow. Even for someone who’s not super tech-savvy, it made perfect sense.
This gave me a whole new perspective on something I thought I already understood. Great explanation and flow!
I wasn’t sure what to expect at first, but this turned out to be surprisingly useful. Thanks for taking the time to put this together.
You write with so much clarity and confidence. Impressive!
You’re doing a fantastic job with this blog.
I enjoyed your perspective on this topic. Looking forward to more content.
So simple, yet so impactful. Well written!
Your writing always inspires me to learn more.
This post cleared up so many questions for me.
You’re doing a fantastic job with this blog.
This was incredibly useful and well written.
This post gave me a new perspective I hadn’t considered.
This gave me a lot to think about. Thanks for sharing.
Pretty! This has been a really wonderful post. Many thanks for providing these details. https://growgarden.pythonanywhere.com
I never thought about it that way before. Great insight!
This post cleared up so many questions for me.
I enjoyed your perspective on this topic. Looking forward to more content.
Thank you for offering such practical guidance.
Thank you for putting this in a way that anyone can understand.
¿Saludos jugadores empedernidos
Muchos consideran que los mejores casinos en lГnea estГЎn en Europa debido a sus normativas estrictas. [url=http://casinosonlineeuropeos.guru/#]casinosonlineeuropeos[/url] Los jugadores valoran especialmente la seguridad que ofrecen los casinos europeos al manejar datos personales y bancarios. Esta regiГіn es lГder en innovaciГіn dentro del juego digital.
Europa casino destaca por su diseГ±o elegante, mГ©todos de pago rГЎpidos y excelente catГЎlogo de slots. Este euro casino online permite retirar tus ganancias en menos de 24 horas sin comisiones ocultas. En comparaciГіn con sitios nacionales, Europa casino tiene una tasa de satisfacciГіn mГЎs alta.
Casino europeo con soporte en espaГ±ol las 24 horas – https://casinosonlineeuropeos.guru/#
¡Que disfrutes de grandes jugadas !
This content is gold. Thank you so much!
melbet зеркало рабочее на сегодня [url=http://melbet3005.com]melbet зеркало рабочее на сегодня[/url]
Thank you for putting this in a way that anyone can understand.
I always look forward to your posts. Keep it coming!
I learned something new today. Appreciate your work!
This post gave me a new perspective I hadn’t considered.
You bring a fresh voice to a well-covered topic.
This post gave me a new perspective I hadn’t considered.
CinePicker created a dedicated section for those moments when a film captivates you.
How it works for ANY film:
Top 10 analogues: Our algorithms and experts find movies that resonate in genre, plot, or style with your favorite.
Why are they similar?: For each film in the collection, you’ll learn the main points of connection (e.g., shared director).
Where to watch: Direct links to platforms (Hulu), so you can start watching instantly.
Trailers: Make sure the recommendation suits you.
Posters: Visual introduction to each film.
Spoiler-free — just precise recommendations for true film enthusiasts.
Find films you’ll love just as much as your favorite!
Go to the “Movies Similar to…” section on CinePicker: https://www.renderosity.com/users/id:1751830
This post gave me a new perspective I hadn’t considered.
This is exactly the kind of content I’ve been searching for.
Your content never disappoints. Keep up the great work!
Your breakdown of the topic is so well thought out.
You write with so much clarity and confidence. Impressive!
Very useful tips! I’m excited to implement them soon.
Thanks for sharing your knowledge. This added a lot of value to my day.
This is my first time pay a quick visit at here and i am really happy to read everthing at one place https://growgarden.pythonanywhere.com
Thank you for offering such practical guidance.
This topic is usually confusing, but you made it simple to understand.
Thank you for making this topic less intimidating.
This topic is usually confusing, but you made it simple to understand.
фирменный веб ресурс https://pq.hosting/vps-vds-norway-oslo
You’ve sparked my interest in this topic.
This was a great reminder for me. Thanks for posting.
This made me rethink some of my assumptions. Really valuable post.
Keep educating and inspiring others with posts like this.
Thank you for sharing this! I really enjoyed reading your perspective.
Thank you for sharing this! I really enjoyed reading your perspective.
ставки на футбол сегодня [url=prognozy-na-futbol-1.ru]prognozy-na-futbol-1.ru[/url] .
прогнозы на спорт с высокой проходимостью [url=www.prognozy-na-sport-3.ru/]прогнозы на спорт с высокой проходимостью[/url] .
ставки футбол [url=www.prognozy-na-futbol-2.ru/]www.prognozy-na-futbol-2.ru/[/url] .
mostbet az casino [url=https://mostbet4055.ru/]mostbet az casino[/url]
бесплатные прогнозы на спорт [url=https://prognozy-na-sport-2.ru/]бесплатные прогнозы на спорт[/url] .
mostbet.com rasmiy sayt [url=http://mostbet4071.ru/]http://mostbet4071.ru/[/url]
прогнозы на футбол на сегодня [url=https://www.prognozy-na-futbol-2.ru]https://www.prognozy-na-futbol-2.ru[/url] .
1win connexion [url=http://1win3045.com/]1win connexion[/url]
1win videos gratis [url=http://1win3045.com]http://1win3045.com[/url]
visit the website
[url=https://sgpgrid.com/company/asia-global-aviation-maintenance-co-ltd-ID0000]ASIA GLOBAL AVIATION MAINTENANCE[/url]
прогнозы на ставки на спорт [url=https://prognozy-na-sport-3.ru]прогнозы на ставки на спорт[/url] .
Планируете заказать цветочную композицию без хлопот?
[url=http://www.aikidoka.ru/1473-gotovimsya-k-8-marta-roskoshnye-tyulpany-ot-azalianow.html]цветы купить СЃ доставкой[/url] – отличная статья на эту тему.
Это сервис, которому доверяют скорости.
Рекомендуем узнать о том, почему этот сервис выбирают тысячи клиентов.
Цветы всегда свежие и красиво оформлены, а букеты выглядят как на фото.
Оформляйте онлайн — удивляйте близких!
Looking to transform your look with unique dreads?
Take a look at [url=https://dreadlocksart.com]dreadlocks[/url] — the leading place for synthetic dreads.
Here you can discover a massive collection of dread extensions and artificial dreads, including specialty options like boho dreads.
Choose from dread dreads in various colors and textures — just right for anyone looking to buy dreads online or searching for dreadlocks for sale.
Want to change up your vibe? Opt for synthetic dread extensions for lightweight and easy styling,or shop dreadlocks extensions for a natural appearance.
Fans of [thedreadfulls] and daddy dreads will love these quality options and bold styles.
Not sure which fit to pick? Enjoy fast shipping, a wide variety, and standout styles—perfect whether you want dreads shop convenience or are ready to buy dreads.
Find classic and trendy synthetic dreadlocks, all thoroughly reviewed by happy customers worldwide.
Curious about maintenance? The shop offers tips on caring for your de dread extensions and extending their life, so your ombre dreadlocks stay looking amazing.
Take your style higher — buy your dreadlocks online at [url=https://www.dreadlocksart.com]thedreadfulls[/url] for originality and quality direct to your door.
mostbet uz kirish skachat [url=https://mostbet4072.ru/]https://mostbet4072.ru/[/url]
¿Hola aficionados al riesgo ?
Casas de apuestas extranjeras aceptan usuarios espaГ±oles sin importar su ubicaciГіn siempre que tengan acceso a internet.[url=https://casasdeapuestasfueradeespana.guru/#]casas de apuestas extranjeras[/url]AdemГЎs, muchas no bloquean IP ni requieren VPN para el ingreso.
Casas apuestas extranjeras permiten recibir tus estadГsticas semanales por correo electrГіnico de forma automatizada. Esto te ayuda a analizar tus patrones de juego. Y a mejorar tu estrategia sin esfuerzo.
Casas de apuestas fuera de espaГ±a con variedad en mГ©todos de pago – http://casasdeapuestasfueradeespana.guru/#
¡Que disfrutes de enormes ventajas !
прогнозы на спорт точные [url=https://prognozy-na-sport-1.ru/]https://prognozy-na-sport-1.ru/[/url] .
go to this web-site
[url=https://poweraa.com/]ASIA GLOBAL AVIATION MAINTENANCE[/url]
прогноз на сегодняшний хоккей [url=https://prognozy-na-khokkej-segodnya1.ru/]прогноз на сегодняшний хоккей[/url] .
прогноз на хоккей на сегодня [url=http://www.prognozy-na-khokkej-segodnya1.ru]прогноз на хоккей на сегодня[/url] .
прогноз ставок на хоккей [url=www.prognozy-na-khokkej-segodnya1.ru]www.prognozy-na-khokkej-segodnya1.ru[/url] .
скачать мелбет казино на андроид [url=www.melbet3004.com]скачать мелбет казино на андроид[/url]
скачать мелбет казино на андроид [url=http://melbet3004.com]http://melbet3004.com[/url]
melbet скачат [url=https://melbet3004.com]https://melbet3004.com[/url]
melbet слоты скачать [url=www.melbet3004.com]www.melbet3004.com[/url]
p46vid
Оформиление дипломов ВУЗов В киеве — с печатями, подписями, приложением и возможностью архивной записи (по запросу).
Документ максимально приближен к оригиналу и проходит визуальную проверку.
Мы даем гарантию, что в случае проверки документа, подозрений не возникнет.
– Конфиденциально
– Доставка 3–7 дней
– Любая специальность
Уже более 4353 клиентов воспользовались услугой — теперь ваша очередь.
[url=http://poligraf26.ru/]Купить диплом университета[/url] — ответим быстро, без лишних формальностей.
внедрение 1с производство [url=http://www.1s-vnedrenie.ru]http://www.1s-vnedrenie.ru[/url] .
1с сопровождение цены [url=http://1s-soprovozhdenie.ru]1с сопровождение цены[/url] .
водопонизительная скважина [url=http://vodoponizhenie-msk.ru]http://vodoponizhenie-msk.ru[/url] .
холодильные камеры промышленные [url=http://www.xn—-7sbabtdykncetibz6f4f8b.xn--p1ai]http://www.xn—-7sbabtdykncetibz6f4f8b.xn--p1ai[/url] .
проектирование водопонижения [url=https://vodoponizhenie-moskva.ru/]https://vodoponizhenie-moskva.ru/[/url] .
внедрение erp цена 1с [url=http://1s-erp-vnedrenie.ru/]http://1s-erp-vnedrenie.ru/[/url] .
услуга внедрение 1с [url=https://1s-vnedrenie.ru/]1s-vnedrenie.ru[/url] .
аренда яхт и катеров в дубае [url=https://www.yachts-charter-dubai.com]https://www.yachts-charter-dubai.com[/url] .
сопровождение 1с это [url=https://1s-soprovozhdenie.ru/]1s-soprovozhdenie.ru[/url] .
цена холодильной камеры [url=http://xn—-7sbabtdykncetibz6f4f8b.xn--p1ai/]http://xn—-7sbabtdykncetibz6f4f8b.xn--p1ai/[/url] .
холодильные камеры промышленные [url=https://xn—-7sbarc2alevbr6d.xn--p1ai]https://xn—-7sbarc2alevbr6d.xn--p1ai[/url] .
осушение котлованов [url=http://vodoponizhenie-msk.ru]осушение котлованов[/url] .
водопонижение иглофильтрами [url=http://vodoponizhenie-moskva.ru/]водопонижение иглофильтрами[/url] .
внедрение ерп 1с [url=www.1s-erp-vnedrenie.ru]www.1s-erp-vnedrenie.ru[/url] .
сколько стоит установить программу 1с [url=https://kupit-1s22.ru/]kupit-1s22.ru[/url] .
проходимые прогнозы на спорт [url=https://prognoz-na-segodnya-na-sport8.ru]https://prognoz-na-segodnya-na-sport8.ru[/url] .
прогнозы на спорт завтра [url=https://sportbets27.ru/]https://sportbets27.ru/[/url] .
камеры холодильные сборные [url=https://xn—-7sbarc2alevbr6d.xn--p1ai/]xn—-7sbarc2alevbr6d.xn--p1ai[/url] .
1с стоимость программы [url=https://kupit-1s21.ru]https://kupit-1s21.ru[/url] .
программа 1с цена [url=http://www.kupit-1s22.ru]программа 1с цена[/url] .
ставки на спорт фонбет прогнозы [url=sportbets26.ru]sportbets26.ru[/url] .
как приобрести программу 1с [url=www.kupit-1s23.ru]www.kupit-1s23.ru[/url] .
прогнозы на спорт с аналитикой [url=https://prognoz-na-segodnya-na-sport8.ru/]https://prognoz-na-segodnya-na-sport8.ru/[/url] .
sportbets [url=http://www.sportbets27.ru]http://www.sportbets27.ru[/url] .
купить 1с москва [url=kupit-1s22.ru]kupit-1s22.ru[/url] .
ставки на спорт прогнозы [url=https://sportbets26.ru]https://sportbets26.ru[/url] .
как приобрести программу 1с [url=kupit-1s21.ru]kupit-1s21.ru[/url] .
бесплатные прогнозы на баскетбол го спорт [url=https://www.prognoz-na-segodnya-na-sport10.ru]https://www.prognoz-na-segodnya-na-sport10.ru[/url] .
прогнозы на спорт с описанием [url=https://www.prognoz-na-segodnya-na-sport9.ru]https://www.prognoz-na-segodnya-na-sport9.ru[/url] .
1с онлайн цена [url=http://kupit-1s23.ru/]http://kupit-1s23.ru/[/url] .
супер прогнозы на футбол [url=http://kompyuternye-prognozy-na-futbol8.ru/]http://kompyuternye-prognozy-na-futbol8.ru/[/url] .
долгосрочная аренда яхты [url=www.yachts-charter-dubai.com]www.yachts-charter-dubai.com[/url] .
перевозка авто автовозом по россии [url=https://avtovoz-av7.ru/]https://avtovoz-av7.ru/[/url] .
доставка авто из тольятти [url=http://avtovoz-av.ru]http://avtovoz-av.ru[/url] .
аренда яхты марин [url=http://yacht-rental-oae.com]http://yacht-rental-oae.com[/url] .
ставки на спорт прогнозы хоккей [url=https://luchshie-prognozy-na-khokkej6.ru/]luchshie-prognozy-na-khokkej6.ru[/url] .
бесплатные прогнозы на спорт [url=http://www.prognoz-na-segodnya-na-sport10.ru]бесплатные прогнозы на спорт[/url] .
аренда яхты на час [url=yachts-charter-dubai.com]yachts-charter-dubai.com[/url] .
прогнозы на спорт с высокой проходимостью [url=www.prognoz-na-segodnya-na-sport9.ru]www.prognoz-na-segodnya-na-sport9.ru[/url] .
компьютерные прогнозы на футбол [url=http://kompyuternye-prognozy-na-futbol8.ru/]http://kompyuternye-prognozy-na-futbol8.ru/[/url] .
перевозка автомобилей автовозом по россии [url=http://www.avtovoz-av7.ru]http://www.avtovoz-av7.ru[/url] .
доставка авто из тольятти [url=http://avtovoz-av.ru]http://avtovoz-av.ru[/url] .
перевозка автомобилей автовозом по россии [url=www.avtovoz-av8.ru/]www.avtovoz-av8.ru/[/url] .
прогнозы на хоккей с подробным анализом [url=www.luchshie-prognozy-na-khokkej6.ru/]www.luchshie-prognozy-na-khokkej6.ru/[/url] .
прогнозы на сегодня футбол [url=http://www.prognozy-na-futbol-2.ru]http://www.prognozy-na-futbol-2.ru[/url] .
прогнозы на сегодня [url=stavki-na-sport-prognozy1.ru]прогнозы на сегодня[/url] .
casino bahis [url=candy-casino-9.com]casino bahis[/url] .
candycasino [url=www.candy-casino-4.com]www.candy-casino-4.com[/url] .
casino candy [url=http://candy-casino-7.com/]http://candy-casino-7.com/[/url] .
доставка авто [url=http://www.avtovoz-av8.ru]http://www.avtovoz-av8.ru[/url] .
7 slots [url=https://candy-casino-10.com/]7 slots[/url] .
карниз для штор с электроприводом [url=https://elektrokarnizy777.ru]карниз для штор с электроприводом[/url] .
casinocandy [url=https://candy-casino-2.com/]candy-casino-2.com[/url] .
casino candy [url=https://candy-casino-9.com/]candy-casino-9.com[/url] .
изготовление лестниц для загородного дома [url=http://lestnicy-na-metallokarkase-1.ru]http://lestnicy-na-metallokarkase-1.ru[/url] .
casinocandy [url=https://candy-casino-4.com]https://candy-casino-4.com[/url] .
2ldkyc
винтовые сваи заказать [url=http://ostankino-svai.ru /]http://ostankino-svai.ru /[/url] .
евросан [url=http://evropejskaya-santehnika.ru]http://evropejskaya-santehnika.ru[/url] .
candycasino [url=candy-casino-10.com]candycasino[/url] .
casinocandy [url=www.candy-casino-2.com/]www.candy-casino-2.com/[/url] .
бесплатные фрибеты винлайн [url=https://winline-fribet-za-registraciyu-2025.ru/]бесплатные фрибеты винлайн[/url] .
винлайн фрибет за регистрацию 2025 [url=http://besplatnyj-fribet-winline.ru]http://besplatnyj-fribet-winline.ru[/url] .
7 slots [url=https://www.candy-casino-7.com]https://www.candy-casino-7.com[/url] .
ванна с гидромассажем купить в москве [url=https://hidromassazhnaya-vanna2.ru/]hidromassazhnaya-vanna2.ru[/url] .
винлайн бонусы сегодня [url=http://winline-fribet-kazhdyj-den.ru/]http://winline-fribet-kazhdyj-den.ru/[/url] .
винлайн фрибет старым клиентам [url=http://www.winline-fribet-novym-klientam.ru]http://www.winline-fribet-novym-klientam.ru[/url] .
gessi [url=https://gessi-santehnika-3.ru]https://gessi-santehnika-3.ru[/url] .
игровые пк [url=https://kupit-igrovoj-kompyuter8.ru/]https://kupit-igrovoj-kompyuter8.ru/[/url] .
пк игровой [url=http://www.kupit-igrovoj-kompyuter9.ru]http://www.kupit-igrovoj-kompyuter9.ru[/url] .
винтовые сваи купить [url=ostankino-svai.ru ]ostankino-svai.ru [/url] .
винлайн бонус за регистрацию 2025 [url=www.winlayne-fribet.ru]www.winlayne-fribet.ru[/url] .
онлайн трансляции мероприятий [url=www.zakazat-onlajn-translyaciyu6.ru]www.zakazat-onlajn-translyaciyu6.ru[/url] .
winline фрибет за регистрацию без депозита [url=https://winline-bonus-za-registraciyu-2025.ru/]winline фрибет за регистрацию без депозита[/url] .
игровые пк москва [url=https://www.kupit-igrovoj-kompyuter8.ru]https://www.kupit-igrovoj-kompyuter8.ru[/url] .
ставки с фрибетом винлайн [url=http://winline-fribet-kazhdyj-den.ru/]http://winline-fribet-kazhdyj-den.ru/[/url] .
как поставить бесплатную ставку на винлайн [url=http://www.winline-fribety-2025.ru]как поставить бесплатную ставку на винлайн[/url] .
купить игровой пк [url=http://www.kupit-igrovoj-kompyuter10.ru]купить игровой пк[/url] .
организация онлайн трансляций москва [url=zakazat-onlajn-translyaciyu7.ru]zakazat-onlajn-translyaciyu7.ru[/url] .
купить игровой компьютер в москве [url=http://kupit-igrovoj-kompyuter9.ru/]купить игровой компьютер в москве[/url] .
заказать трансляцию конференции [url=zakazat-onlajn-translyaciyu6.ru]zakazat-onlajn-translyaciyu6.ru[/url] .
организация онлайн трансляции мероприятия [url=https://zakazat-onlajn-translyaciyu7.ru/]организация онлайн трансляции мероприятия[/url] .
рулонные шторы производство [url=http://rulonnye-shtory-s-elektroprivodom17.ru/]http://rulonnye-shtory-s-elektroprivodom17.ru/[/url] .
1с бухгалтерия купить [url=1s-buh-kupit-obzor-vozmozhnostey-dlya-biznesa.onepage.website/]1с бухгалтерия купить[/url] .
купить рольшторы цены [url=rulonnye-shtory-s-elektroprivodom90.ru]rulonnye-shtory-s-elektroprivodom90.ru[/url] .
автоматические шторы на окна [url=https://rulonnye-shtory-s-elektroprivodom17.ru]https://rulonnye-shtory-s-elektroprivodom17.ru[/url] .
заказать рулонные шторы в москве [url=http://rulonnye-shtory-s-elektroprivodom190.ru/]заказать рулонные шторы в москве[/url] .
электрокарнизы для штор [url=http://elektrokarniz150.ru]http://elektrokarniz150.ru[/url] .
электрокарниз купить в москве [url=http://www.elektrokarnizy150.ru]http://www.elektrokarnizy150.ru[/url] .
игровые пк москва [url=www.kupit-igrovoj-kompyuter10.ru/]игровые пк москва[/url] .
Автозакон [url=www.avtozakon.online]www.avtozakon.online[/url] .
настройка 1с бухгалтерии цена [url=http://1s-buh-kupit-obzor-vozmozhnostey-dlya-biznesa.onepage.website//]настройка 1с бухгалтерии цена[/url] .
организация онлайн трансляции москва [url=https://zakazat-onlajn-translyaciyu8.ru]организация онлайн трансляции москва[/url] .
шторы роллы на окна [url=https://rulonnye-shtory-s-elektroprivodom90.ru/]rulonnye-shtory-s-elektroprivodom90.ru[/url] .
заказать трансляцию конференции [url=https://zakazat-onlajn-translyaciyu7.ru/]zakazat-onlajn-translyaciyu7.ru[/url] .
ролет штора [url=www.rulonnye-shtory-s-elektroprivodom190.ru/]www.rulonnye-shtory-s-elektroprivodom190.ru/[/url] .
карниз с приводом [url=https://elektrokarniz150.ru/]https://elektrokarniz150.ru/[/url] .
электрический карниз для штор купить [url=www.elektrokarnizy150.ru]www.elektrokarnizy150.ru[/url] .
стоимость онлайн трансляции [url=zakazat-onlajn-translyaciyu8.ru]zakazat-onlajn-translyaciyu8.ru[/url] .
Автозакон [url=http://avtozakon.online]http://avtozakon.online[/url] .
edamam.ru [url=edamam.ru]edamam.ru[/url] .
ekoclinic.ru [url=http://www.ekoclinic.ru]http://www.ekoclinic.ru[/url] .
data-vyhoda.online [url=www.data-vyhoda.online/]www.data-vyhoda.online/[/url] .
chiterskiy.ru [url=https://www.chiterskiy.ru]https://www.chiterskiy.ru[/url] .
ksusha.online [url=https://www.ksusha.online]https://www.ksusha.online[/url] .
edamam.ru [url=http://edamam.ru]http://edamam.ru[/url] .
Все об экстракорпоральном оплодотворении и лечении бесплодия [url=ekoclinic.ru]ekoclinic.ru[/url] .
proedy [url=http://www.proedy.online]http://www.proedy.online[/url] .
Я малышка [url=https://imalishka.ru]https://imalishka.ru[/url] .
pelenku [url=https://pelenku.ru/]https://pelenku.ru/[/url] .
Сайт о новорожденных детях [url=https://malishi.online]https://malishi.online[/url] .
Памятники культуры [url=pamyatniki-kultury.ru]pamyatniki-kultury.ru[/url] .
data-vyhoda.online [url=data-vyhoda.online]data-vyhoda.online[/url] .
Читерский [url=https://chiterskiy.ru]https://chiterskiy.ru[/url] .
proedy.online [url=proedy.online]proedy.online[/url] .
pelenku [url=www.pelenku.ru/]www.pelenku.ru/[/url] .
Сайт о детях [url=www.imalishka.ru]www.imalishka.ru[/url] .
malishi.online [url=malishi.online]malishi.online[/url] .
pamyatniki-kultury.ru [url=http://pamyatniki-kultury.ru]http://pamyatniki-kultury.ru[/url] .
ksusha.online [url=www.ksusha.online]www.ksusha.online[/url] .
rozhau.ru [url=http://rozhau.ru/]http://rozhau.ru/[/url] .
proobzor.info [url=proobzor.info]proobzor.info[/url] .
электрические рулонные жалюзи [url=https://rulonnye-elektroshtory.ru/]электрические рулонные жалюзи[/url] .