Page 21 - Strategic Tax Planning for Global Commerce & Investment

Strategic Tax Planning for Global Commerce and Investment

Tax planning strategies are available to address these negative
tax drivers. An understanding of such strategies is an essential
element of global tax planning.

Tax Planning Strategies

In general, tax planning ideas or techniques tend to fall within
one of two broad tax planning strategies:

1. Profit Migration Strategies

Profit migration is a critical strategy that must be evaluated in
the tax planning of any MNE. It is at the core of global tax
planning and addresses the most significant tax rate drivers.
Under this strategy and MNE identifies its "portable" profits

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