Page 277 - International Taxation IRS Training Guides

Distinguish GTOCs From
Other

Types of
Org Charts (Cont’d)

Global
Tax Org Charts

 A tax organization chart refers to a legal
organization chart which has been modified to

depict:

tax classification of various legal entities and
• The US

persons,
• The direct ownership of each entity, and

country of incorporation
• The entity’s

 Each type of entity or person is
illustrated by a

unique symbol.

and the associated US tax
• Understanding these symbols
consequences
is critical to the reading of a GTOC

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