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Analysis

IRS' Hands Tied By Broad Anti-Abuse Rule For Offshore Biz

By Natalie Olivo (October 4, 2019, 8:08 PM EDT) -- Recent guidance from the Internal Revenue Service creates safe harbors for U.S. companies that unexpectedly owned foreign affiliates after Congress passed its tax overhaul, but regulatory authority is still limited in compensating for anti-abuse legislation that seemingly went too far....

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