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Six considerations for a program designCorporate taxTax liability and capital• Will the claim need to be paid in-country?• If the global policy cannot respond by payingthe claim locally and must instead pay the parentcompany, will the parent company incur taxliability in its home country?• Will the parent company need to make a capitalcontribution to the local subsidiary; if so, will thelocal subsidiary incur tax liability?• Can the local operation survive if the parentcompany does not infuse capital to make itwhole for a loss?Tax andcapital14