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With the passage of the Tax Cuts and Jobs Act of 2017, US Multinationals operating in foreign jurisdictions via a foreign corporation will be entitled
With the passage of the Tax Cuts and Jobs Act of 2017, US Multinationals operating in foreign jurisdictions via a foreign corporation will be entitled to a participation certificate? How has this new regime effectively changed the taxation from a residence (worldwide) to territorial regime for these US Multinationals?
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