A company is considering either exporting its product directly to customers in a foreign country...

The corporate tax rate in the foreign country is 40%.

There is a double tax treaty between the company's domestic country and the foreign country.

Year 1 tax depreciation allowances of 100% are available in the foreign country.

There are high customs duties payable on products entering the foreign country. 

There are restrictions on companies wishing to remit profit from the foreign country.