| http://www.w3.org/ns/prov#value | - On the one hand, the provision on its face would have required reporting with respect to all types of services (e.g., IT consulting services), all types of persons (e.g., in-house lawyers in the M&A department), and all types of direct or indirect interests" in the foreign entity (e.g., any public debt offering of the U.S. parent of an affiliated group that indirectly owns CFCs).
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