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The tax reform proposed by the House Ways & Means Committee Chairman Dave Camp

News & Articles Published: 28 March 2014

The tax reform proposed by the House Ways & Means Committee Chairman Dave Camp in March 2014 could significantly impact the way international business is structured. The draft would impose deemed repatriation tax on previously untaxed foreign earnings, and a minimum tax on earnings from offshore operations by controlled foreign corporations. It would also tighten rules for digital transactions designed to defer and limit the taxes as well as thin capitalization rules.

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