Deducting repatriated foreign earnings
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Shirley Dennis-Escoffier
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Article
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2005
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John Wiley and Sons
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English
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The IRS recently released what it described as the first in a series of notices that will provide detailed guidance for U.S. companies planning to repatriate earnings from foreign subsidiaries to take advantage of the one-time tax break added by the American Jobs Creation Act. Notice 2005-10 provide