Page 86 - Strategic Tax Planning for Global Commerce & Investment
P. 86
Tax Benefits for U.S. Exporters
capitalize on global economies of scale., 2
changes in information technology, 2
changes in the competitive landscape, 2
characteristics of property or service, 47
comparability analysis, 47, 61
comparability analysis and the cost-plus method, 65
comparability analysis and the resale price method, 60
comparable uncontrolled price method (CUP, 54
complexity of today’s business environment, 2
comprehensive analysis approach, 44
computing the profit margin, 63
contract R&D model, 33
contractual terms, 49
contribution analysis approach, 72
controlled transactions, 43
cost - plus method, 64
cost sharing agreement R&D model, 34
costs of non-compliance, 43
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