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並前往https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-4.pdf

Chapter 4 Federal International Taxation - Franchise Tax Board

4.2 Tax Treaties. 4.3 Foreign Tax Credit. 4.4 Source of Income and Deductions. 4.5 Transfer Pricing. 4.6 Tax Havens and Subpart F. 4.7 US Possessions ...

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