Page 266 - International Taxation IRS Training Guides
P. 266

IRS Objective:                                     Understanding US MNE’s

                 Tax
                               Planning Strategies (Cont’d)




              Reviewing the GTOC
                                                                 will help issue teams

                                                                       planning goals and identify
                   understand taxpayer tax

                   potential issues


              Keep in mind, a low
                                                              ETR can be due to legitimate tax

                   planning































                                                                                                                                     13
   261   262   263   264   265   266   267   268   269   270   271