The amount of taxes paid by a foreign subsidiary does not depend on the amount repatriated back to the home country.

Name: The amount of taxes paid by a foreign subsidiary does not depend on the amount repatriated back to the home country.
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The amount of taxes paid by a foreign subsidiary can depend on the amount repatriated back to the home country due to tax laws that may tax repatriated earnings differently, potentially leading to additional domestic taxation upon repatriation.

The Amount of Taxes Paid by a Foreign Subsidiary Does