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A corporation organized in Germany and wholly owned by the U.S. parent can be included in a Federal consolidated return.
Cultural Change
The modification of a society's cultural elements, including norms, values, and practices, over time.
Employees and Staff
Individuals hired by an organization to perform specific duties in exchange for compensation.
Cultural Change
A significant shift in the behaviors, values, and norms within an organization or society.
Optimistic
A tendency to expect the best possible outcome or dwell on the most hopeful aspects of a situation.
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