Expanding Borders, Inc. wants to open a branch in a foreign country in
order to increase its market.  It is currently looking at doing
business in Country A, which has a 30% tax on net income and Country
B, which has no income tax.  However, B assesses a gross receipts tax
and its property taxes are twice as high as those charged by A.  The
company faces a constant 34% MTR on its taxable income in the U. S.
Best estimates indicate that the total taxes paid to both countries
would be about the same.  All other things being equal, which country
will have a lower tax cost?

Interesting question, goodlulu-ga.  Please take a look at the Google
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