Page 256 - International Taxation IRS Training Guides

Overview

Charts (GTOCs) provide
 Global Tax Organizational

information to issue teams about a company’s
key
tax planning strategies

• Understanding a taxpayer’s
tax planning objectives is

in issue identification
key

use standard symbols in industry to
 GTOCs
types of entities for US tax filing
represent different

purposes

• Review
of taxpayer’s GTOC structure provides valuable
exam
risk information (i.e., what US compliance is
types of global tax structures are in
required and what
place)

3