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US firms will now not be taxed on dividends from foreign businesses wherein they have at least ten% with the shares by vote or value towards the extent the dividends are compensated from earnings gained outside the United States.
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Deductible cross-border payments should amount of money to not less than 3% of a company's deductions with the 12 months for the Company for Get the facts being caught up while in the provision. It's two% for banking companies and securities dealers. The Company would also have to get typical gross receipts above the prior three several years of at least $500 million.
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