Page 91 - Strategic Tax Planning for Global Commerce & Investment
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Strategic Tax Planning for Global Commerce and Investment
reducing costs, 2
regulatory environment, 2
related tax burden, 11
resale price method, 59
residence jurisdiction, 4
resident versus non-resident, 9
residual analysis approach, 73
shared contract R&D model, 34
source of income, 10
source of the income, 4
sources of cross-border bax principles, 4
synthetic low-tax finance companies using hybrid entities, 28
synthetic low-tax finance companies using hybrid instruments,
27
tax and attribute management, 18
tax avoidance and tax planning, 38
tax cost, 11
tax evasion, 38
tax incentives, 12
