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Business Inbound Taxation (pre-TCJA)







             Business  Inbound focuses on foreign-based MNE with


                 U.S.  activities  or U.S. investments.







                                                                      Foreign

                                                                       Parent














                      U.S.                 U.S.                                                 Foreign                  Foreign
                                                   Sub
                    Branch                                               U.S.                       DE                      Sub
                                                                        P-ship






                                                                               Potential U.S. tax exposure
                                                                               through these entities’operations

                                                                                                                                     34
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