Page 85 - Strategic Tax Planning for Global Commerce & Investment

Strategic Tax Planning for Global Commerce and Investment

INDEX

business issues globally, 3

aligning tax strategy, 3

allocation keys, 74

anticipate change, 3

applying relevant comparability criterion, 56

approaches for splitting the profits, 72

approaches to transfer pricing, 43

appropriate benchmarks are typical ETR and cash tax rate, 11

arm’s – length range, 51

asset financing, 29

being innovative, 2

benchmarking, 11

benchmarking of global tax efficiency, 11

best method rule, 46

bilateral agreements, 7

both parties to the transaction are controlled, 42

Business Strategies, 50

77