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Re:Ask HN: How to deal with the new territorial tax system by thewellofjake on Sunday March 25, 2018 @02:42PM (#16673717)
Interesting. Do you have a reference?
Re:Ask HN: How to deal with the new territorial tax system by gscott on Friday March 30, 2018 @06:08PM (#16720202)
"Retained Earnings" is what you want to google for.

Holding companies are also interesting http://businesslawblog.ahbl.ca/2012/10/02/benefits-to-using-...