Page 278 - International Taxation IRS Training Guides

Other
Distinguish GTOCs From

Types of
Org Charts (Cont’d)

Tax Org Charts (Cont’d)
Global

use Enterprise Tax Compliance
 Large Taxpayers
function specific software to create
software or other
GTOCs
for US classification and reporting purposes.

may prepare in-house tax
 Other Taxpayers
compliance org charts
using some other software
application.

important that the issue team is clear about the
 It is
of the tax compliance or
source and accuracy
transactional
org chart received from the taxpayer.

• That i s ,
ensure that all entities are correctly represented
flow-throughs.
in the chart including DEs and other

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