Today, 90% of all US exporting and importing is done by small and medium-sized companies. If structured properly, if profits are not repatriated back to the US, a US entity does not have to pay US taxes on those foreign profits.

Research Questions:

What are the tax rules of the repatriation and IRC 952 subpart F income laws that avoid paying tax in the US? How do the IRC 482 transfer tax rules work and what should they know about them?

Discussion Questions:

Do you think it's fair that companies not pay tax on foreign profits? Also, read the attached article and provide an opinion if US corporations indeed are paying to much tax.