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Keywords: dividends
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Journal Articles
The ATA Journal of Legal Tax Research (2013) 11 (2): 86–101.
Published: 01 August 2013
... are met. The dividends-received deduction on repatriated earnings would increase as various remission and usage targets are met. A clawback provision would require the taxpayer to repay tax benefits received if there is a subsequent failure to meet the usage targets. The potential difficulties...