International tax structures often evolve over many years – not always consistently and rarely fully documented. With our International Tax Health Check, we work with you in a structured, tailored workshop to identify potential weaknesses and risks.
We assess whether all key compliance and structural topics have been properly addressed – ranging from DAC6 reporting obligations and notifications pursuant to Section 138 (2) AO to issues relating to Controlled Foreign Company (CFC) rules.
In addition, we analyse existing transfer pricing concepts, particularly in the context of financing structures, and review functional and risk analyses as well as transfer pricing documentation. We also take potential business restructurings (function relocations) into account.
Another key focus is on previously unidentified permanent establishments, as well as payroll tax and social security risks relating to internationally deployed employees and purported self-employment arrangements.
Furthermore, we review payment flows, withholding tax issues, and business models in an international context, with the aim of identifying risks at an early stage and addressing them in a targeted manner.
News on risks and weaknesses in international tax structures
International tax structures are often built up over many years and continuously evolve, frequently leading to ambiguities or risks that only become visible upon closer examination. In order to identify potential weaknesses at an early stage, a structured analysis and classification of existing structures is essential.
In our expert publications, we highlight current developments and show you typical risks arising in international tax structures and how these can be systematically assessed.
Would you like to strategically further develop your international tax structures?