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Sen. Levin is urging policymakers looking to ward off the so-called fiscal cliff to consider ending nearly a dozen tax preferences for U.S. multinational corporations, but practitioners say Oct. 23 that those provisions should be on the table for fundamental tax reform. In a recent letter, Levin says that ending certain transfer pricing measures or provisions that allow U.S. companies to deduct the cost of moving jobs and operations overseas could help blunt the impact of the tax hikes and automatic spending cuts set to go into effect in January. But given the large nature of the changes Levin is proposing to international tax laws, practitioners do not see any serious action on those measures outside the context of comprehensive tax reform.
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