MNEs should consider the drawbacks of incentives offered in the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which include relaxing net operating loss (NOL) rules and changing the terms of section 163(j).
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Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.