Ctb 163
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Ctb 163
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Web6.4k votes, 71 comments. 93.7k members in the ExtraFabulousComics community. comic. Press J to jump to the feed. Press question mark to learn the rest of the keyboard shortcuts One effective way to reduce the amount of base erosion tax payments is to consider whether outbound royalty payments should be embedded in costs of goods sold (COGS). For example, a U.S. subsidiary may act as a distributer for its foreign parent-manufacturer and pay both a royalty to the foreign parent to … See more Looking forward, taxpayers should also consider whether they may be able to eliminate certain outbound payments to related parties. For example, a multinational group may provide services to a customer on a … See more Another option to reduce the amount of base erosion payments is to convert foreign subsidiaries from CFCs to foreign branches via check … See more If a taxpayer still finds itself exceeding the 3% base erosion percentage threshold, the taxpayer should then consider waiving deductions under the 2024 BEAT proposed … See more
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