While benefiting from the recently announced reduction in the U.S. federal corporate tax from 35 percent to 21 percent from now on, Amer Sports will have to take a $13 million charge in 2017 to write down $40 million in deferred tax assets in the U.S. as part of the new scheme. Other companies are likely to have to do the same. The Thule Group, for example, said the tax reform will have a positive impact on its tax rate in the U.S. as of this year. However,, its results for the fourth quarter of 2017 will show a write-down for the reduction in the value of the company's deferred net tax assets in the U.S., estimated at about $14 million.

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