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Expert Analysis - Opinion

Why Supreme Court Should Allow Repatriation Tax To Stand

By Christina Mason and Theresa Balducci ( April 8, 2024, 4:26 PM EDT) -- A tax case currently before the U.S. Supreme Court has generated not only discussion, but also a good deal of nervousness among tax practitioners. Charles G. Moore v. U.S. involves the mandatory repatriation tax, enacted in 2017, which requires all taxpayers with undistributed profits from a controlled foreign corporation to pay a one-time tax on the undistributed profits....

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