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Keywords: Subpart F
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2016) 31 (1): 133–148.
Published: 01 February 2016
... minimization strategies. international taxation transfer pricing Subpart F tax repatriation holiday deferred taxes offshore profit shifting Several commentators believe that Apple Inc. (Apple) exemplifies how multinational technology companies have exploited tax codes that were written...