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The intention of The bottom erosion tax is to stop multinational firms from cutting down their US taxes by "stripping" earnings over the US border by earning payments to international affiliate marketers that can be deducted in America.
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This is able to take place if the opposite country great post to read treats the payments as a little something aside from curiosity or royalties for its tax needs or the two international locations take care of the US corporation generating the payments in a different way: such as, one treats it as a company and another treats it as fiscally transparent or vice versa.
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