The U.S. Supreme Court has published the brief submitted by the Department of Justice (DOJ) on 16 October 2023 in the pending case concerning the one-time mandatory repatriation tax that was introduced as part of the 2017 Tax Cut and Jobs Act. As previously reported, the repatriation tax required U.S. taxpayers that owned shares in foreign corporations to pay a one-time tax on their share of the corporation's earnings, even if those earnings were reinvested in the corporation and the taxpaye…