has estimated the following expected earnings and payout rates for the years 2011-2014. company wants to repatriate 70% of net income as dividends annually. a. Calculate the net income available for distribution by the Hong Kong subsidiary for the years 2011-2014. b. What is the expected amount of the dividend to be remitted to the U.S. parent each year? d. What is the effective tax rate on this foreign-sourced income per year? has estimated the following expected earnings and payout rates for the years 2011-2014. company wants to repatriate 70% of net income as dividends annually. a. Calculate the net income available for distribution by the Hong Kong subsidiary for the years 2011-2014. b. What is the expected amount of the dividend to be remitted to the U.S. parent each year? d. What is the effective tax rate on this foreign-sourced income per year