Question

Please review the following article and provide your opinion onthe equity of these new provisions. Defend your position.Foreign-derived intangible income deduction: Tax reform’soverlooked new benefit for U.S. corporate exporters By Frank J.Vari, CPA, J.D. August 2, 2018 The foreign-derived intangibleincome deduction provides C corporations that sell goods orservices to foreign customers an effective 13.125% tax rate onqualifying income.https://www.thetaxadviser.com/newsletters/2018/aug/foreign-derived-intangible-income-deduction.html