Business & tax

The questions to ask before your next cross-border move

Entity purpose, operating substance and reporting obligations belong in the same conversation.

Before expanding into a new jurisdiction, define the commercial purpose of the proposed structure and where the business will actually operate. Map the people, contracts, assets and decision-making involved.

Assess tax, legal, banking and reporting requirements together. Treaty access, withholding taxes, transfer pricing and local substance rules depend on the facts and current law. An incorporation decision alone does not settle those questions.

Assign responsibility for compliance in each jurisdiction and build the cost into the business plan. Obtain jurisdiction-specific advice before implementation.

This article is general information, not a statement of tax treatment or eligibility for any benefit.