Companies seeking to tap excess foreign cash for U.S. needs without incurringadditional tax costs should consider having foreign subsidiaries prepay taxable royalties.
If I am not mistaken, with its cloud-based computing, Amazon cannot separate a book sale transaction from a data cloud rental without incurring significant additional costs in redundant and unnecessary IT infrastructure.
In the last few weeks, the soon-to-be-disbanded Financial Services Authority has told banks that any extra lending they make to the UK economy - to businesses and households - can be provided without incurring any additional capital charge.