Find answers to common finance consulting questions covering strategies, investment advice, financial planning, and more.
Cross-border tax involves tax issues arising when companies operate internationally — including inter-company pricing, treaty benefits, withholding taxes, permanent establishment risks and local tax compliance. It matters because incorrect structuring can lead to double taxation, higher tax costs, penalties and reputational risk.
We examine your international presence: where you sell, produce, source, hold assets or employ staff. We prioritise jurisdictions where you have material activities or tax exposures.
Transfer pricing governs how inter-company transactions are priced and documented. Mispricing or weak documentation can attract audits, adjustments and penalties. Good TP policies reduce risk and ensure consistency across jurisdictions.
At minimum annually, but more often if you launch new jurisdictions, restructure operations, engage in M&A, or if tax laws change significantly in key markets.
Tax residency varies by country — typically based on days present, centre of life, domicile or residence tests. Getting clarity early avoids unexpected liabilities.
Possibly — but double tax treaties and domestic reliefs often help reduce or eliminate double taxation. Effective structuring matters.
You’ll need to consider whether the foreign jurisdiction has taxing rights, whether your home country taxes the income, and whether you have reporting obligations (e.g., foreign asset disclosures).
At least annually — and definitely when your circumstances change (relocation, new country of work, large foreign investment, law changes).
It refers to the pricing of goods, services, or intellectual property transferred between related entities in different countries
Transfer pricing affects where profits—and therefore taxes—are reported. Authorities require that prices reflect what independent parties would have agreed (“arm’s-length principle”).
Yes, if you operate across borders or transact with affiliates abroad. Many jurisdictions have thresholds, but best practice is to maintain at least a simplified record of your pricing rationale.
Annually, or whenever there’s a significant change in your operations, structure, or market conditions.
iCXO offers clear personalised tax advice to help you make smart decisions and lasting stability across both jurisdictions.
