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A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz
A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz
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In this report, Kadet and Koontz continue their series of articles on various aspects of applying effectively connected income taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States.