homeland investment act


On October 22 last year, President Bush signed into law a temporary tax relief measure that could have an important impact on corporate bond supply. The Homeland Investment Act (HIA), part of the wider American Jobs Creation Act, allows US companies a one-year window in which to repatriate foreign earnings at a specially reduced tax rate of 5.25%, as opposed to the standard 35% rate. It is thought that US companies with strong earnings in Europe will seek to monetize their foreign

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