Second, as Foley, Hartzell, Titman, and Twite (2007) state, the calculation of the repatriation tax cost uses annual foreign income to calculate the incremental U.S. taxes due upon repatriation, even though the measure is intended to capture the taxes on repatriating the unremitted foreign earnings of the company. Thus, the measure assumes that ... More @Wikipedia
Hover over any link to get a description of the article. Please note that search keywords are sometimes hidden within the full article and don't appear in the description or title.