I see the post here - JPMorgan sends policy recommendations to Biden team on ways to prevent more Covid-related misery (https://www.cnbc.com/2020/12/07/coronavirus-stimulus-here-is-letter-jpmorgan-sent-to-biden-advisors-on-ways-to-prevent-misery.html)
For foreign earnings in cash and cash equivalents, it is 15.5 percent; for non-cash assets, it is 8 percent.