Page 303 - International Taxation IRS Training Guides
P. 303

Outbound Transaction Example



                                       and ETR (Pre-TCJA)













                                           USP                            Possible tax strategies

                                                    IP                            •	  Transfer
                                                                                                       pricing
                                                                                                         P offshore
                                                                                  •	  Transfer         I
                                                                                                            license of IP
                                                                                       followed by
                                                                                  •	  E&P
                                                                                                segregation
                                                                                                “hyping”
                          CFC1                            CFC2                    •	  FTC
                       (High Tax)                      (Low Tax)                  •	  Avoiding subpart
                                                                                                                      F



















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