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A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act
The Tax Cuts and Jobs Act moved the U.S. toward more of a territorial corporate tax system used by most other OECD countries. However, the U.S. law contains key differences in the treatment of foreign profits.
24 min read
Minnesota’s Tax Plans Make Modest Improvements
In response to the new federal tax law, the governor and lawmakers in both houses have proposed plans for updating Minnesota’s tax code.
2 min read
Business Investment Increases by 39 Percent in Q1 2018
Several S&P 500 companies reported an increase in capital expenditures, a possible sign that the Tax Cuts and Jobs Act will help encourage new investment.
2 min read
