A further emphasis of the company is international fiscal law. On the basis of his special theoretical knowledge and practical experience, our tax accountant, Mr Schomaker, has been accorded the nomenclature “Consultant for International Fiscal Law” by the Lower Saxony Chamber of Tax Consultants.
Basically, the concern is free in how it organises its dealings in foreign countries:
- through direct business with tax payments in the state of residence
- through independent commercial representatives
- through a business premise in the source state’s concern
- as a non-incorporated business
- in the legal form of an incorporated business
We can support you in making your decision and can help develop interesting tax modules from those decisions. Within the framework of tax planning, we examine
- the legal position according to national tax law
- abuse regulations such as “tax evasion” and “treaty override”
- the regulations of double taxation agreements
- European legal regulations such as parent-subsidiary guidelines, interest and licence directives and the dispensation of justice of the European Court of Justice
Further more, we will help with clarification of foreign national tax laws including the application of double taxation agreements from the foreign state’s viewpoint as well as its implementation of European law.
In addition to the continuous and individual consultation and representation of all matters concerning international circumstances and particular issues of the international tax law, our services also include:
- foundation of permanent establishments abroad
- foundation of permanent domestic establishments from foreign companies
- splitting the profits with permanent establishments at home and abroad
- assistance in structuring an internal transfer price study
- support in binding agreements with the tax authorities (Advance Pricing Agreements – APAs)
- VAT of cross-border accounts payable
- applications of input VAT refund procedure
- compilation of wage and salary accounting according to foreign law
- fiscal obligations of subsidiaries in Germany
- assistance in selection of a European legal form
- tax planning in organising corporate structure
- avoidance of double taxation based on cross-overs in national law