Page 268 - International Taxation IRS Training Guides

How Can GTOC Analysis
Help?

 Many LB&I
MNE cases are complex and fact

intensive

provided Beginning of Year
 Comparing taxpayer
and End of Year (EOY) GTOCs will assist in
(BOY)

changes for the year under
identifying organizational

exam

 For
issue clarification, creating org charts,

transactional
flow charts, and formal written

help you:
narratives will

• Organize your
thoughts
• Identify
unknown but needed facts

• Ask
pertinent questions
• See the big picture

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