Please review the following article and provide your opinion on the equity of these new provisions. Defend your position. Foreign-derived intangible income deduction: Tax reforms overlooked new benefit for U.S. corporate exporters By Frank J. Vari, CPA, J.D. August 2, 2018 The foreign-derived intangible income deduction provides C corporations that sell goods or services to foreign customers an effective 13.125% tax rate on qualifying income. https://www.thetaxadviser.com/newsletters/2018/aug/foreign-derived-intangible-income-deduction.html