Page 144 - International Taxation IRS Training Guides
P. 144
Glossary of Terms
Acronym/Terms Definition
BEAT Base Erosion Alternative Minimum
Tax
CFC Controlled Foreign Corporation
DRD Divided Received Deduction
for US Tax purposes
DRE Disregarded Entity
Per Share
EPS Earnings
Tax Rate
ETR Effective
FDII Foreign-Derived Intangible Income
Financial US
Book
GAAP Financial Statements
FTC Foreign Tax
Credit
GAAP Generally Accepted Accounting Principles
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