HYJ tax team prepared tax planning guidelines for a very large central energy group in 2010-2011, used to guide its subordinate enterprises around the world in carrying out tax planning.
Domestic part in the guidelines mainly includes planning ideas covering the whole process of one enterprise such as establishment, daily operation, corporate restructuring and liquidation, the core is to make full use of the preferential policy, enjoy preferential treatment in corporate restructuring, and reasonable use of transfer pricing policies;
International part in the guidelines mainly includes: understanding tax system of destination countries and all kinds of preferential policies, architecture building of foreign holdings and selection of organization form, multinational transfer pricing, use of tax treaties, foreign tax credit and so on.