Company size, but also total taxable revenue. If your tax bill is $1B, spending $30K and a week of three employees’ time to set up a new legal entity to save 1%

Company size, but also total taxable revenue. If your tax bill is $1B, spending $30K and a week of three employees’ time to set up a new legal entity to save 1% on your taxes is a great use of money. If your tax bill is $100K, that would be counterproductive.