Editing Repatriation (section)

==Repatriation of non-human entities==

===Human remains===
[[Repatriation and reburial of human remains|Return of human remains]] to their nation of origin. In the United States, Native Americans' human remains are uncovered and removed from their burial sites in the construction/land development process or as part of archaeological excavations.<ref>{{Cite journal|last=Mithlo|first=Nancy Marie|date=2004|title='Red-Man's Burden': The Politics of Inclusion in Museum Settings|journal=American Indian Quarterly|volume=28(3&4)|issue=3|pages=743–763|doi=10.1353/aiq.2004.0105|s2cid=153889808}}</ref> The [[Native American Graves Protection and Repatriation Act]] (NAGPRA) of 1990 established the process whereby federally recognized Indian tribes and Native Hawaiian organizations can request that federal agencies and institutions receiving federal funds return culturally affiliated human remains.  The NAGPRA also sets forth provisions that allow for the disposition of Native American human remains found on federal lands to the affiliated Indian tribe or Native Hawaiian organization.  NAGPRA does not apply to the [[Smithsonian Institution]], which is covered under the repatriation provisions of the [[National Museum of the American Indian Act]] (NMAI Act) of 1989. In previous eras, it was common for [[United Kingdom|British]] [[colony|colonial]] authorities to collect heads and other body parts of indigenous peoples such as [[Indigenous Australians]] and [[Māori people|Māori]] for display in British museums. The repatriation of these body parts is currently ongoing.  For an example of a successful body part repatriation, see [[Yagan]]. Another example can be seen through the dedicated work of the Karanga Aotearoa Repatriation Programme, established in partnership between Māori and the New Zealand government in 2003.  This programme is administered by the Museum of New Zealand Te Papa Tongarewa (Te Papa), and since 2003 has repatriated over 350 Māori and Moriori ancestral remains to Aotearoa New Zealand. Article 12 of the [[United Nations Declaration on the Rights of Indigenous Peoples]] affirms that indigenous peoples have the right to repatriate their human remains. The declaration was passed in September 2007 with the support of 143 countries. The four opposing countries—Australia, New Zealand, Canada, and the United States—subsequently endorsed the declaration.

This also applies to the return of mummified human remains. An example of this kind of repatriation would be the [[Coffin of Nedjemankh]] being returned to Egypt after its illegal purchase by the [[Metropolitan Museum of Art]].

===Cultural artifacts===
{{main|Repatriation (cultural property)}}
[[File:Wampum belt, Iroquois and Algonkian, commemorating peace treaty in 17th century - Native American collection - Peabody Museum, Harvard University - DSC05807.jpg|thumb|Iroquois Wampum belt that belonged to Algonquin Mohawk Chief, currently housed within the Hall of the North American Indian exhibit at the Peabody Museum of Archaeology and Ethnology at Harvard University.<ref>{{Cite web|title=Wampum belt|url=http://collections.peabody.harvard.edu/objects/details/4759|access-date=2021-12-09|website=collections.peabody.harvard.edu|language=en}}</ref>]]
Cultural or [[art repatriation]] is the return of cultural objects or works of art to their country of origin (usually referring to ancient art), or (for looted material) its former owners (or their heirs). Repatriation of cultural artifacts also includes items that fall under the purview of NAGPRA and the NMAI Act such as Native American sacred items, [[Grave goods|funerary objects]], and items of cultural patrimony.<ref>{{Cite web|title=Native American Graves Protection and Repatriation Act|url=https://www.nps.gov/subjects/nagpra/index.htm|access-date=2021-12-09|website=U.S. National Park Service|language=en}}</ref><ref>{{Cite web|title=Repatriation|url=https://americanindian.si.edu/explore/repatriation|access-date=2021-12-09|website=National Museum of the American Indian}}</ref> The Iroquois [[Wampum]] belts are an example of objects of cultural patrimony subject to repatriation under NAGPRA.<ref>{{Cite web|title=NPS Archeology Program: The Native American Graves Protection and Repatriation Act (NAGPRA)|url=https://www.nps.gov/archeology/tools/laws/nagpra.htm|access-date=2021-12-09|website=www.nps.gov}}</ref> The "Utimut Process" of returning cultural objects from Denmark to Greenland between 1982 and 2001, was an early example of repatriation.<ref>Mille Gabriel & Jens Dahl, (eds.) [https://www.iwgia.org/images/publications/0028_Utimut_heritage.pdf Utimut : past heritage – future partnerships, discussions on repatriation in the 21st Century], Copenhagen : International Work Group for Indigenous Affairs and Greenland National Museum & Archives, (2008)</ref> The ''[[:no:Bååstede]]'' project saw the transfer of over 1600 cultural objects from museums in Oslo to institutions under [[Sámi people|Sámi]] management between 2012 and 2019.<ref>Káren Elle Gaup, Inger Jensen and Leif Pareli (Eds.), [https://museumsforlaget.no/produkt/baastede/ Bååstede: The Return of Sámi Cultural Heritage] (2021)</ref><ref>Sámi museums in Norway, [https://www.ohchr.org/sites/default/files/Documents/Issues/IPeoples/EMRIP/Reportrepatriation/submissions-museums-others/Sami-Museums-Norway.doc Repatriation of ceremonial objects and human remains: Statement of the Sámi museums in Norway] (2020)</ref>

===Economic repatriation===
Economic repatriation refers to the process of a company getting its [[Profit (economics)|profit]]s back into their own country. There are four main methods of repatriation: [[Dividend]]s and Profits, [[Royalties]], [[Management fee|Management Service Fees]] and [[intercompany loan|Intercompany Loans]].<ref>{{cite web |title=Methods of Repatriation |url=https://ieglobal.vistra.com/sites/default/files/resources/radius-resource-methods-cash-repatriation.pdf |publisher=Radius: Global Growth Experts |access-date=3 September 2020}}</ref>

===Repatriation of currency===
Repatriation of currency is when foreign currency is converted back to the currency of the home country. An example would be an American converting British pounds back to U.S. dollars. Repatriation also refers to the payment of a dividend by a foreign corporation to a U.S. corporation. This happens often where the foreign corporation is considered a "[[controlled foreign corporation]]" (CFC), which means that more than 50% of the foreign corporation is owned by U.S. shareholders. Generally, foreign direct investment in CFC's are not taxed until a dividend is paid to the controlling U.S. parent company, and is thus repatriated. The foreign direct investment income of the CFC is taxed only by the country where it is incorporated until repatriation. At that time, income is subject to the (typically higher) U.S. tax rate minus the Foreign Tax Credits. (FN: See IRC 951–965) There are currently hundreds of billions of dollars of Foreign direct investment in CFC's because of the disincentive to repatriate those earnings. (See Bureau of Economic Analysis, National Economic Accounts, Integrated Macroeconomic Accounts for the United States, available at the [[Bureau of Economic Analysis]].)<ref>{{cite web|url=https://www.bea.gov/national/nipaweb/ni_FedBeaSna/TableView.asp?SelectedTable=1&FirstYear=1999&LastYear=2006&Freq=Year|title=U.S. Department of Commerce. Bureau of Economic Analysis|work=bea.gov|access-date=2018-03-09|archive-date=2016-06-03|archive-url=https://web.archive.org/web/20160603181254/http://www.bea.gov/national/nipaweb/ni_FedBeaSna/TableView.asp?SelectedTable=1&FirstYear=1999&LastYear=2006&Freq=Year|url-status=dead}}</ref>