Question: After the 2017 Act, U.S. subchapter C Corporations are now entitled to a 100% Dividends Received Deduction for their CFCs (i.e. Participation Exemption). What are

After the 2017 Act, U.S. subchapter C Corporations are now entitled to a 100% Dividends Received Deduction for their CFCs (i.e. ‘Participation Exemption’). What are two situations where determining Foreign Taxes Credits is relevant for CFCs in the post 2017

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