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corporation tax company
cor·po·ra·tion tax com·pa·ny (plural cor·po·ra·tion tax com·pa·nies)


noun 
Definition:
 
U.S.-owned company overseas: a foreign company that is controlled by a U.S. resident and is therefore subject to U.S. tax
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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