Page 101 - International Taxation IRS Training Guides

Taxpayer Objectives

goal is to –
 The company’s

• Operate as
efficiently as possible
• Produce the greatest
possible net return to investors

and management
 Improve EPS - a critical Wall Street
metric

 Manage tax expense - as a percentage of revenue,
tax

expense tends
to be one of the largest costs incurred
a company
by

An ETR lower than the statutory
 Important to note:

not indicate abuse but may suggest further
rate does

required.
inquiry i s A higher ETR may be common in
implementation of
TCJA transition tax provisions.

16