Deloitte's International Strategic Tax Review (ISTR) helps companies understand the drivers of their effective tax rate (ETR), assess risks, and better align tax management with future business model developments. Deloitte assists with foreign tax credits, hybrids analysis, income repatriation, ETR forecasting, transfer pricing analysis, risk management, post-merger integration and legal entity rationalisation by assessing the potential applicability of tax regimes and elections. An ISTR provides a framework for discussion, design and implementation of global tax and treasury strategies. Deloitte helps multinational companies to objectively and methodically chart their tax strategy and manage risk going forward.