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Lowering the corporate income tax rate appears to be the preeminent goal of tax reform, but it won’t keep corporations and their income from moving overseas, according to N. Jerold Cohen of Eversheds Sutherland (US) LLP.
I recently pondered whether the widely anticipated federal tax reform effort would include a corporate integration proposal from the Senate Finance Committee. That post presented the rationale for eliminating – or at least minimizing – the double taxation of corporate profits. It also outlined how a hypothetical partial dividends paid deduction might be structured.