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Keywords: Tax Cuts and Jobs Act
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Journal Articles
The ATA Journal of Legal Tax Research (2021) 19 (1): 1–29.
Published: 16 September 2020
...Brett L. Bueltel; Andrew Duxbury ABSTRACT The Tax Cuts and Jobs Act made significant changes to the U.S. taxation of foreign earnings. The most significant change is the 100 percent dividends-received deduction that generally applies to income earned by foreign subsidiaries. This represents...