Page 87 - Strategic Tax Planning for Global Commerce & Investment

Strategic Tax Planning for Global Commerce and Investment

cross border commerce, 5

debt versus equity financing, 20

developing a tax planning strategy, 16

differences between similar products or services, 56

direct analysis of CUP data, 55

distribution locations, 12

do nothing approach, 44

domestic tax rules, 4

double tax relief methods, 5

earnings per share, 3

economic conditions, 50

economic double taxation, 5

effect of form of financing on ETR, 22

EPS, 3

ETR, 11

ever changing operating environments, 2

exemption method, 6

factors driving the company’s profi, 11

factual criteria, 9