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Supreme Court Upholds Tax on Foreign Business Income, Defers Constitutional Question

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The U.S. Supreme Court has upheld the constitutionality of the Mandatory Repatriation Tax (MRT), a one-time tax on undistributed foreign earnings of U.S.-owned foreign corporations. While the Court confirmed the MRT, it avoided ruling on a broader constitutional question about whether income must be "realized" before being taxed. This decision has significant implications for tax law ... https://bostonfagroup.com/#/Supreme-court-defers-fundamental

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