Eric Kodesch authored an article for the Journal of Multistate Taxation and Incentives “Shop Talk” column on “Oregon’s Treatment of the Federal Deemed Repatriation.” In the article, Kodesch discusses a legislative fix that prevented this federal revenue raiser from decreasing Oregon corporate tax receipts and highlighted some potential flaws with the Oregon Department of Revenue’s guidance on the Oregon impacts of the deemed repatriation.
To learn more, read the full article here.