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In the U.S.A., for example many countries, private citizens can not own gold bars, and if you do happen to get afflicted with some, they can be confiscated by federal government. They are also extremely expensive, in today's market, to order a 1 kilo bar costs around $27,091.00. The branch rule doesn't result in Subpart F income generally if the earnings for this branch are nevertheless subject to foreign tax in an excessive amount 31.5%. It also does not apply in regards to a branch in the us. Many American corporation