Page 105 - International Taxation IRS Training Guides

How Does
ETR Planning Relate

to Tax Planning Strategy? (Cont’d)

 Awareness
of a company’s motivation for its tax
help issue teams understand why
planning goals will
and undertake certain organizational
taxpayers adopt
structures and transactions.

 Understanding these tax planning goals
is critical for
issue teams to perform transactional
analysis using
global
tax organizational charts.

 Issue teams will
be able to evaluate transactions,
structures
and technical issues with not only absolute
but also relational
understanding (what and how)

understanding (why and when).

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