Page 302 - International Taxation IRS Training Guides

Outbound Transactions and ETR

these activities may affect ETR
 Some of

• Income shifting

• FDII maximization

• BEAT minimization

• Expense allocation and apportionment

• Affirmative subpart F use

• FTC maximization

• GILTI reduction management

• Participation exemption/Dividend Received Deduction

(DRD) maximization

• Manage interest expense allocation

• Loss importation

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