Page 98 - International Taxation IRS Training Guides

Learning Objectives

the end of this lesson you will be able to:
At

taxpayer’s objectives for achieving a low ETR
A. Identify

the ETR of a corporation is calculated
B. Explain how

issues for risk analysis purposes using the
C. Identify
income tax footnote and tax rate reconciliation

D. Locate additional sources
of information for further
items
investigation of LUQ

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