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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 accumulated but undistributed foreign earnings of U.S.-owned foreign corporations, in the case Charles G. Moore v. United States. While the ruling affirms the MRT, it avoids addressing a broader constitutional question about the taxation of unrealized income. The decision... https://bostonfagroup.com/#/Supreme-court-defers-fundamental

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