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What Is the U

Question 3

Multiple Choice

What is the U.S. policy concerning taxing income of a U.S. corporation's foreign subsidiary?


A) Tax is imposed on the foreign subsidiary income in the year it is earned.
B) Tax is paid on the foreign subsidiary's income when the profits are returned to the U.S. parent as dividends.
C) The government of the U.S. does not tax foreign source income.
D) Tax credits for losses incurred by the foreign subsidiary are recognized by the parent currently, but taxes on profits are deferred until dividends are paid.

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