Page 90 - Strategic Tax Planning for Global Commerce & Investment
P. 90
Tax Benefits for U.S. Exporters
neither party is controlled, 43
new business models, 2
OECD, 8
one party to the transaction is controlled, 42
operating leases, 29
operational efficiencies, 2
organizational changes, 1
overall corporate strategy, 3
pace of change, 2
planning with corporate strategy, 3
principal tax issues, 3, 35
procedures to apply the transactional net margin method, 68
procedures to apply the transactional profit split method, 71
product/service expansion, 2
products suitable for the CUP method, 57
profit drivers, 11
profit management, 17
profit migration strategies, 13
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