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Keywords: valuation of repatriation taxes
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Journal Articles
Journal of the American Taxation Association (2020) 42 (2): 29–56.
Published: 01 September 2020
... 2000 ), then the valuation of repatriation tax costs should not be affected by fluctuation in currency exposure. Additionally, firms that repatriate during periods of firm-specific USD strength have a lower effective tax cost of repatriation but at the potential expense of a lower after-tax dividend...
