Description |
1 online resource (10 pages) |
Series |
International business online (text) |
|
Thunderbird case series |
Summary |
A U.S.-based manufacturer of CD-rom map and tour products is considering the establishment of some type of production facility in Europe, preferably a low-tax environment such as Ireland. The firm's senior management is exploring the possibility of positioning profits in the low-tax area in order to reduce the total tax liability of the firm. However, because the "production" which is to take place in the new subsidiary will not meet U.S. Internal Revenue Service requirements, the income will likely not qualify for tax deference. The remaining option, the establishment of a Foreign Sales Corporation (FSC), is cost-effective |
Notes |
Title from resource description page (viewed July 24, 2014) |
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Thunderbird case number: A06-97-0015 |
|
This edition in English |
Subject |
Computer software industry -- Taxation -- Europe -- Case studies
|
|
Europe.
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Genre/Form |
Case studies.
|
Form |
Electronic book
|
Author |
Thunderbird, The American Graduate School of International Management.
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