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AT ATll0 “CAL I. O R N I Ac c::business, CONSUMER SERVICES, AND HOUSING AGENCY GOVERNOR EDMUND G. BROWN JR.DEPARTMENT OF CONS USER AFFAIR Bureau of Cannabis Control 1625 North Market Blvd, Suite
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What is t atll?
T ATLL stands for Tax on Accumulated Earnings of Foreign Corporations. It is a tax imposed on the accumulated earnings of certain foreign corporations.
Who is required to file t atll?
U.S. shareholders of certain foreign corporations are required to file Form 5471 to report their ownership interest and the accumulated earnings of the foreign corporation.
How to fill out t atll?
Form 5471 must be completed with detailed information about the U.S. shareholder's ownership interest in the foreign corporation and the calculation of the tax on accumulated earnings.
What is the purpose of t atll?
The purpose of T ATLL is to prevent U.S. shareholders from deferring U.S. tax on the accumulated earnings of certain foreign corporations.
What information must be reported on t atll?
Information such as the U.S. shareholder's ownership percentage, the foreign corporation's financial information, and the calculation of the tax on accumulated earnings must be reported on Form 5471.
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