Page 141 - International Taxation IRS Training Guides
P. 141
Lessons Learned
be able to:
You should now
taxpayer’s objectives for achieving a low ETR
A. Identify
B. Explain how
the ETR of a corporation is calculated
issues for risk analysis purposes using the
C. Identify
income tax footnote and tax rate reconciliation
D. Locate additional sources
of information for further
items
investigation of LUQ
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