Page 93 - Strategic Tax Planning for Global Commerce & Investment
P. 93
Strategic Tax Planning for Global Commerce and Investment
traditional R&D model, 32
transactional net margin method (TNMM, 68
transactional profit split method, 71
transfer pricing, 40, 41, 42
transfer pricing valuation methods, 53
treasury management, 18
uncontrolled party, 43
use of intragroup financing companies, 25
where the capital is invested, 10
where the capital is located, 10
where the payer of the interest resides, 10
withholding taxes, 7
worldwide effective tax rate (ETR)., 3
worldwide tax system, 8
