U.S. Interest Allocation Rules: Effects and Policy
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One of the important changes of the 1986 tax reform for U.S. multinationals is related to the allocation of interest expense. Prior to 1986, U.S. companies allocated domestic interest expense to the income of foreign affiliates on a non-consolidated basis according to the distribution of gross
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美国国家经济研究局创建时间：
1994-04-01
