Page 92 - Strategic Tax Planning for Global Commerce & Investment
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Tax Benefits for U.S. Exporters
tax planning, 3
tax planning for financing activities, 19
tax planning for intellectual property, 31
tax planning strategies, 13
tax rate drivers, 11
tax rate drivers, 11
tax treaties, 7
territorial system of taxation, 8
the administrative time and expense incurred, 43
the arm’s-length interest rate, 28
the creation of IP, 32
the effect of withholding tax, 21
the management of IP, 35
the migration of IP, 36
the potential penalties of non-compliance, 44
the relationship between parties, 42
the taxes imposed on the transfer pricing decision, 43
trade barriers, 1
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