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Foreign Derived Intangible Income (FDII) Tax Structuring Federal Taxes

McDermott Will & Emery

Eligibility Requirements for Reduced Tax Rate on FDII for Royalties

McDermott Will & Emery on

A domestic corporation's royalty income derived in connection with business conducted outside the United States generally is eligible for the reduced 13.125 percent effective tax rate on foreign derived intangible income...more

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