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A bold fix for US international taxation of corporations

The target of this effort should be to encourage corporations to keep and create new good paying jobs in the United States, to avoid tax barriers to repatriation of offshore profits and to prevent U.S. taxation from making U.S. companies noncompetitive with their foreign rivals.  While the international tax changes made by the act may have addressed the latter two goals, it has failed at the first and presumably the most important objective, which Senator Wyden stated during a March Senate Finance Committee Hearing  is a need to make sure the best research and manufacturing is done in America.  

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