Top 5 Techniques of Tax Planning

The following points highlight the top five techniques of tax planning. The techniques are: 1. Hybrid Entities: Check-the-Box Rules (United States) 2. Hybrid Financial Instruments 3. Derivative Financial Instruments (DFI) 4. Transfer Pricing and Tax Planning 5. Use of Offshore Trusts. Tax Planning: Technique # 1. Hybrid Entities: Check-the-Box Rules (United States): General: Prior to January 1997, the United States [...]