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Technical

Foreign Corporation Earnings and Profits: Common Misconceptions and Pitfalls Logo aicpa

  Cory Perry, CPA, and David Weiner, J.D., LL.M. |   Free |   AICPA |   01 Feb 2016 |   Tax Adviser Magazine

This article provides an overview of E&P of foreign corporations and several common misconceptions that directly affect E&P.

Topics covered:
  • Tax: Technical: International tax: Income & exclusions, Intermediate

1 Comments/Reflections

Tendai Nyakurimwa

Tendai Nyakurimwa Feb 2018

This article is very helpful especially to Foreign Corporations. It details stages tgat are taken ib reconciling the earnings and profits.

I will certainly revisit the article if ever I am faced with this scenario.