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Proposed Offshore IP Tax Rules To Treat Affiliates As Group

By Natalie Olivo (September 13, 2018, 4:36 PM EDT) -- The U.S. Department of the Treasury on Thursday issued proposed guidance indicating how the federal tax overhaul's global minimum tax on intangible income held offshore by U.S. corporations will work, including clarifying that affiliated companies will be treated as a consolidated group, but put off addressing foreign tax credit computations....

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