Overview of the Principal Provisions of Jobs Act

We are pleased to provide this overview of the international tax provisions of the American Jobs Creation Act of 2004 (the "Act") signed by the President and entered into force on October 22, 2004.

Many comments have been made regarding provisions of the Act, noting both technical provisions and open issues. We trust this overview provides insight into the thought process that can be employed by U.S.-based multinational corporations and foreign investors in the U.S. in prioritizing strategies to deal with the Act’s provisions.

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