Page 307 - International Taxation IRS Training Guides

Inbound Transactions and ETR

 Taxpayers may use one or more of the

following typical transactions to minimize ETR

use of entity classification rules
• Efficient

to US branch/PE
• Expense allocations

• Income shifting

• Loans
through low-tax affiliates

• Section 163(j)
optimization

• Foreign guarantees

• BEAT minimization

maximization
• FDII

54