In 2018, five Harbor funds, the International Fund, the Diversified International All Cap Fund, the International Growth Fund, the International Small Cap Fund, and the Emerging Markets Equity Fund elected to pass through to their respective shareowners, foreign taxes paid by the funds.
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fund’s activities conducted through US fund manager constitute US trade or business ... foreign corporation engaged in a trade or business in the US is ... (Safe Harbor I), the term “trade or business within the US” does not Start studying Foreign
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