As a tax consultant for Google LLC, outline three tax planning strategies. Google's annual revenue is $200 billion, with a net profit margin of 20%. The company faces a corporate tax rate of 21%. Considering these figures, propose tax planning strategies to minimize Google's tax liabilities while complying with tax laws and regulations.

• Establishing a subsidiary in a jurisdiction with a lower corporate tax rate, potentially reducing the effective tax rate.
• Utilizing tax incentives for R&D activities to offset taxable income.
• Implementing transfer pricing strategies to allocate profits to jurisdictions with favorable tax treatment.