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Corporate Time-Shifting in the Trade Preferences Extension Act of 2015:  Evidence of Fiscal Divination or Abuse of the Tax Code for Political Expediency?

Trade Preferences Extension Act of 2015 – Chances are you’ve never heard of the Trade Preferences Extension Act of 2015.  If you have, chances are you haven’t read it.  If you have, chances are you’re either a professional working in tax or trade compliance or a masochist (but almost certainly …