Dividends: I agree with you that money used to pay dividends in the US will be taxed at the corporate level provided you are not headquartered outside the US for tax purposes.This is what the current tax inversion is all about. In other words, a US corporation headquartered outside the US can bring income earned outside the US, for investment, dividends, etc w/o paying taxes on it. A US headquartered corporation must pay taxes on income earned outside the US. The taxes are based on the difference between the US tax rate and the taxes paid in the country where the income was earned. I have read this in the Wall Street Journal many times.
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