The Broad Implications of Section 965 Repatriation
- Topics:
- Revenue recognition,
- Taxes
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- CFO Publishing Corp.,
- Finance,
- Financial Planning,
- Free Trade,
- Government,
- Internal Revenue Code,
- Regulations,
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- Taxes
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Overview: Repatriation provisions under the American Jobs Creation Act of 2004 (section 965 of the Internal Revenue Code) offer an opportunity to bring profits earned overseas back to the United States with greatly reduced tax consequences. But section 965 is as much a forward-looking strategic matter as it is a tax matter. This report was prepared as an information resource for executives interested in the business implications of repatriation under section 965 of the Internal Revenue Code.
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Format: PDF | Size: 148KB | Date: Sep 2005 | Pages: 15
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