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Overview of outbound tax planning for U.S. multinational corporations

This article provides an overview of a comprehensive approach to outbound tax planning for a US multinational corporation engaged directly and/or indirectly (through affiliated corporations) in business operations abroad. This approach breaks down outbound tax planning (also referred to herein as in... Full description

Journal Title: Tax Management International Journal 2011-07-08, Vol.40 (7), p.371
Main Author: Tuerff, T. Timothy
Other Authors: Sierra, Gretchen T , Trump, Christopher , Narayan, Maruti R
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Washington: Bureau of National Affairs, Inc
ID: ISSN: 0090-4600
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title: Overview of outbound tax planning for U.S. multinational corporations
format: Article
creator:
  • Tuerff, T. Timothy
  • Sierra, Gretchen T
  • Trump, Christopher
  • Narayan, Maruti R
subjects:
  • Analysis
  • Controlled foreign corporations
  • Corporate objectives
  • Corporate tax planning
  • Cost control
  • Earnings per share
  • Foreign operations of US corporations
  • Foreign source income taxation
  • Foreign subsidiaries
  • Foreign tax credits
  • Guidelines
  • Income taxes
  • Interest income
  • International business enterprises
  • International taxation
  • Multinational corporations
  • Product development
  • Tax planning
  • Tax rates
  • Taxable income
  • Taxation
ispartof: Tax Management International Journal, 2011-07-08, Vol.40 (7), p.371
description: This article provides an overview of a comprehensive approach to outbound tax planning for a US multinational corporation engaged directly and/or indirectly (through affiliated corporations) in business operations abroad. This approach breaks down outbound tax planning (also referred to herein as international tax planning) into six steps. These steps balance the tax and treasury objectives of a US multinational corporation in developing sustainable tax strategies. Within the description of the steps, the article describes planning strategies, common issues, and business considerations of various structures. Most importantly, the article provides a US multinational corporation a framework for approaching international tax planning throughout its lifecycle and the rapidly changing business environment. Some of the issues and strategies discussed in this article may be equally applicable to US multinationals not operating in corporate form. In many instances, however, special rules apply and special considerations need to be taken into account in the context of these other investment approaches.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 0090-4600
fulltext: fulltext
issn:
  • 0090-4600
  • 1544-0761
url: Link


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descriptionThis article provides an overview of a comprehensive approach to outbound tax planning for a US multinational corporation engaged directly and/or indirectly (through affiliated corporations) in business operations abroad. This approach breaks down outbound tax planning (also referred to herein as international tax planning) into six steps. These steps balance the tax and treasury objectives of a US multinational corporation in developing sustainable tax strategies. Within the description of the steps, the article describes planning strategies, common issues, and business considerations of various structures. Most importantly, the article provides a US multinational corporation a framework for approaching international tax planning throughout its lifecycle and the rapidly changing business environment. Some of the issues and strategies discussed in this article may be equally applicable to US multinationals not operating in corporate form. In many instances, however, special rules apply and special considerations need to be taken into account in the context of these other investment approaches.
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subjectAnalysis ; Controlled foreign corporations ; Corporate objectives ; Corporate tax planning ; Cost control ; Earnings per share ; Foreign operations of US corporations ; Foreign source income taxation ; Foreign subsidiaries ; Foreign tax credits ; Guidelines ; Income taxes ; Interest income ; International business enterprises ; International taxation ; Multinational corporations ; Product development ; Tax planning ; Tax rates ; Taxable income ; Taxation
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abstractThis article provides an overview of a comprehensive approach to outbound tax planning for a US multinational corporation engaged directly and/or indirectly (through affiliated corporations) in business operations abroad. This approach breaks down outbound tax planning (also referred to herein as international tax planning) into six steps. These steps balance the tax and treasury objectives of a US multinational corporation in developing sustainable tax strategies. Within the description of the steps, the article describes planning strategies, common issues, and business considerations of various structures. Most importantly, the article provides a US multinational corporation a framework for approaching international tax planning throughout its lifecycle and the rapidly changing business environment. Some of the issues and strategies discussed in this article may be equally applicable to US multinationals not operating in corporate form. In many instances, however, special rules apply and special considerations need to be taken into account in the context of these other investment approaches.
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