U.S. Puts Put the Welcome Mat For Overseas Earnings
Finance executives already bedeviled by the requirements of Sarbanes-Oxley's Section 404 saw their to-do lists get even longer in October, when Congress passed the America ...
By Susan Kelly|January 03, 2005 at 07:00 PM
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Finance executives already bedeviled by the requirements of Sarbanes-Oxley’s Section 404 saw their to-do lists get even longer in October, when Congress passed the America Jobs Creation Act. One of the biggest challenges near-term is the law’s repatriation provision, which gives companies a way to bring earnings back from overseas at a much lower tax rate than usual. But it’s a one-time opportunity, and companies that think they could benefit need to start planning now.
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