On the recordOctober 2, 2017
Under Senator Enzi's bill, the ETR in the foreign country would have to be more than 17.5% to qualify for territorial tax treatment.
Source
congress.govUnder Senator Enzi's bill, the ETR in the foreign country would have to be more than 17.5% to qualify for territorial tax treatment.
Enzi's bill set a threshold for foreign tax rates to qualify for benefits.
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