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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.698 - Treatment of global intangible low-taxed income.
Universal Citation:
OR Rev Stat § 314.698 (2021)
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For purposes of ORS 317.267, amounts of global intangible low-taxed income described in section 951A of the Internal Revenue Code and included in gross income shall be treated in the same manner as a dividend. [2019 c.556 §4]
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