We are used to advice multinationals regarding tax matters. International tax matters are also relevant for national companies. In particular for nationals the value added tax is most likely applicable regarding international transactions.
Also for direct tax purposes the international context is growing. The facts and circumstances has to be analysed to comment regarding the tax treatment. A permanent establishment (PE) tax risk could arise due to business activities such as an agent.
Due to business activities in various jurisdictions it could be possible that withholding tax (WHT) is applicable i.e. WHT has to be withheld or was withheld.
Depending on the structure and business purposes various jurisdictions can be used for a tax efficient structure.
Our advice should help to avoid a needless tax burden.