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In-house expertise worldwide: With our own experts and Moore Global behind us, we can clarify any international issue.
International tax law
International business is the rule in the 21st century, not the exception.
This also means that sooner rather than later you will stumble across tax law issues in an international context. We can also help you overcome this obstacle. International tax law is inscribed in our DNA through our membership of the major global tax consultancy and auditing network Moore Global. We know the issues from a national and international perspective and have a deep understanding of international processes. And for every question, no matter how specific or unusual, we have the right expert in our network who will work with us to develop your solution: The perfect complement to our cross-border consulting expertise.
Double taxation agreement
This expertise includes not only corporate taxes, but also the aspects of double taxation agreements. This allows you to utilise the advantages of the solution that is suitable for you or your employees, which is made possible by the bilateral agreements. The treaty to be applied is always the one concluded between the country of residence and the country of activity.
Transfer prices
Transfer pricing is a challenge for internationally active companies. There are extensive regulations on documentation and transparency, which must be strictly adhered to in order to avoid difficulties during tax audits. We help you from A to Z: for correct, well-documented transfer pricing.
If you are looking for competent tax advice, we will be happy to assist you.
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YOUR QUESTIONS
The business world is subject to constant change.
If you have any further questions beyond the information provided or would like to discuss individual topics in more detail, please do not hesitate to contact us. naturally gladly at your disposal.
These should give you an overview of Relevant tax and business management aspects and provide initial answers. Please feel free to contact us personally at any time for personalised advice.
International tax law regulates the taxation of cross-border issues, i.e. if natural persons or companies are active in more than one country. It becomes relevant as soon as income, assets or business activities have a foreign connection - for example through foreign subsidiaries, permanent establishments, international employees or supply and service relationships. The aim of international tax law is to, Avoid double taxation, but also to prevent tax avoidance. It is particularly important for companies, as incorrect assessments can quickly lead to multiple taxation, back payments or penalties.
Double taxation is primarily avoided by Double taxation agreements (DTA) between states. These agreements regulate which state has the right to tax certain income. In addition, countries apply methods such as the Exemption method or the Crediting method on. Without precise knowledge of the relevant DTAs, income may be taxed both at home and abroad, which significantly increases the economic burden.
Services between affiliated companies across national borders are subject to the Transfer pricing regulations. These require that prices and remuneration are structured as they would be agreed between independent third parties (arm's length principle). Incorrect transfer prices can lead to profit corrections, double taxation and penalties. There are also extensive Documentation obligations, which are subject to increasingly strict international controls.
The greatest risks include double taxation, withholding tax, incorrect profit accrual, breach of reporting and documentation obligations and tax sanctions. These risks can be significantly reduced through early tax planning, in-depth knowledge of national tax laws and DTAs and professional advice. Proper documentation and regular reviews of international structures are essential.
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