Page 79 - International Taxation IRS Training Guides

The International Matrix
(Cont’d)

consists of five faces—Business
 The International Matrix
Inbound, Individual Outbound,
Outbound, Business
Individual Inbound and Crossovers.

• It presents all areas (applicable to both businesses and individual

international tax in a relatively simple framework.
taxpayers) of

organizes international tax based
 The International Matrix
on the tax
planning concepts from the Taxpayer’s

perspective, focusing on the most advantageous
areas.

is not tethered to the structure of
 The International Matrix

the Internal Revenue Code (IRC) or Income Tax

Regulations, but rather
it presents a roadmap to allow an
examiner
to quickly identify areas where audit time is most
warranted.

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