Simply put: Tax law does not stop at national borders!
Internationalization generally means expanding a company's operations into international markets. If a company has international customers, then the first step toward internationalization has already been taken. A further step could then be sending its own staff abroad or establishing an international corporate structure.
From a legal and tax perspective, the issues arising from internationalization must be well planned and implemented. Which issues are relevant from a tax perspective essentially depends on the degree of internationalization (international customers, personnel abroad, international corporate structure). The complexity results from the fact that one must comply with the legal and tax requirements of several countries.
The workshop provides initial insights into the tax law issues of internationalization:
- Legal forms of internationalization
- Export of goods and services
- local representative/permanent establishment
- Joint Venture
- Subsidiaries
- Permanent establishment vs. subsidiary
- general tax law topics
- VAT/Customs
- Taxation of profits (income tax)
- Employees abroad/secondment (income tax, social security)
- special tax law topics
- Double taxation agreement
- Transfer pricing/transfer pricing documentation
- Functional relocation
- Company formation abroad
Speakers:
Arthur Pape, auditor, tax advisor
Matthias Sappl, auditor, tax advisor
Andrea Sporer, tax advisor
Pape & Co. Tax Consulting – Auditing (www.pape-co.de)
