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Expert Analysis

Illinois Tax Talk: Foreign Income Apportionment

By Christopher Lutz (January 30, 2019, 2:24 PM EST) -- With the passage of the Tax Cuts and Jobs Act, many taxpayers have begun to focus on the manner in which states tax foreign income. Illinois' taxation of foreign income is fairly in line with most other states. However, given how much states can diverge on this complicated issue, having a general understanding of how the state treats foreign income is necessary for any multinational business operating in Illinois....

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