01
First fact map, then country selection
Registration of a company does not automatically transfer management, functions and profits to it. We record the tax residence of people and companies, the chain of ownership, places of decision-making, employees, assets, contracts, banks and real flows. For each element we determine countries, taxes, reporting and possible dispute.
- People
- Residence, citizenship, days, home, family and center of interests
- Entities
- Incorporation, effective management, permanent establishment and substance
- Ownership
- Direct and indirect participation, trusts, foundations and actual control
- Income
- Source, recipient, beneficial owner and applicable agreement
- Reporting
- CFC, CRS, accounts, assets and local declarations
02
CFC is determined not only by the percentage of shares
For a Russian tax resident, participation interest, joint ownership, effective control and rights in a foreign structure without forming a legal entity are analyzed. The moment of profit recognition, grounds for exemption, financial statements, audit, taxes abroad and notification periods are separately checked.
The absence of customary shares does not in itself mean a lack of control. What matters are rights to income and property, the ability to influence distributions, and the actual system of governance.
03
Personal and corporate residence are considered separately
For an individual, the travel calendar is just the beginning: in another country, internal tests of housing, family, work and center of vital interests may be applied. For the company, the place of management, directors, board process, powers of signatories and actual functions are checked. In case of dual residency, how the conflict is resolved depends on the applicable agreement.
Exit taxes, unrealised gains, CFC, business and investment accounts.
Split-year rules, days, source of income and two declarations.
New investments, salaries, dividends, distributions and estate planning.
Travel log, accommodation, board records, contracts and confirmation of tax status.
04
The agreement bet is a result, not an initial assumption.
For dividends, interest, royalties, services and sales of assets, the internal law of the source country, the residence of the recipient, the current agreement, the actual right to income, limitation rules and the confirmation procedure are consistently checked. Formal transit through an intermediate company increases the risk of denial of benefits.
- Source
- Which country has the right to tax income under domestic law?
- Residence
- Who and where is the recipient for tax purposes?
- Treaty
- Is the agreement valid and for what period?
- Beneficial owner
- Who controls the income and bears the economic risk?
- Procedure
- Certificate, Forms, Disclosure and Refund of Withholding Tax
05
CRS begins with account qualification and controlling persons
The bank determines tax residence, status of account holder, financial institution or non-financial entity and controlling persons. The data is compared with KYC, addresses, telephone numbers, authorities and movement of funds. We prepare self-certifications and explanations so that they match legal documents and tax returns.
06
A cross-border dispute usually begins with a discrepancy between documents and functions
Intercompany services, financing, IP, guarantees, trading and restructuring are tested through business purpose, functions, assets, risks, price and actual performance. When requested by the Federal Tax Service or a foreign authority, we create a chronology, an evidentiary file and an agreed position on both sides of the border.
07
Work route
- 01
Interviews and map of people, companies, structures, accounts, assets and contracts.
- 02
Matrix of countries, taxes, notifications, deadlines and responsible persons.
- 03
Analysis of CFCs, residency, agreements, substance, CRS and currency rules.
- 04
Scenarios: retain, rebuild, eliminate or migrate functions.
- 05
Implementation, bank disclosure and annual compliance calendar.