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Expert Analysis

NC Is Perfect Candidate For Foreign-Income Tax Conformity

By Rick Minor (March 25, 2019, 4:25 PM EDT) -- The North Carolina economy boasts a statewide international manufacturing base, a high-tech and university cluster in its Research Triangle Park and, at 2.5 percent, the lowest state corporate tax rate among those states that have a corporate tax rate. As such, the state will be a good testing ground for the success of the preferential 13 percent federal tax rate for "foreign-derived intangible income," or FDII, that was introduced in the 2017 Tax Cuts and Jobs Act....

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