Which of the following is a special tax regime imposed on certain foreign persons engaged in a U.S.trade or business?

Question

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The Branch profits tax is a special tax regime imposed on certain foreign persons engaged in a U.S. trade or business. It is a tax on the profits of a foreign corporation's U.S. branch or U.S. subsidiary that are deemed to be repatriated to the foreign parent company.

Which of the Following Is a Special Tax Regime Imposed