Market entry strategies

• When you decide to enter a foreign market, there are a variety of options open to it. These options vary with cost, risk and the degree of control which can be exercised over them. The simplest form of entry strategy is exporting. More complex forms include truly global operations which may involve joint ventures, to set up a legally dependent foreign branch or establish a legally independent company.
• The form of your engagement abroad has beside economic consequences influence on your tax situation.
• We advise you on the different possibilities to start or expand your market presence.

Transfer pricing

• In case your company has an affiliated company or a permanent establishment out of its home country, there may be transfers of goods or services crossing the borderline. The tax authority is entitled to scrutinize whether the transfer prices are common on the market. This is due to the fact that there is a theoretical possibility to shift taxable income to a country with a low tax level.
• We recommend to prepare a transfer pricing documentation in time. Doing so can avoid disadvantageous outcomes.