by Ekrem Duman | May 30, 2026 | Finance, International Tax & Transfer Pricing
⚡ TL;DRHolding company structures sit at the centre of international tax planning, channelling dividends, financing, and intellectual property across a group. Used well, they reduce withholding taxes and double taxation through treaties and participation exemptions....
by Ekrem Duman | May 30, 2026 | Finance, International Tax & Transfer Pricing
⚡ TL;DRBEPS — base erosion and profit shifting — describes strategies that move profit to low-tax jurisdictions away from where value is created. The international response includes country-by-country reporting, anti-hybrid and interest-limitation rules, and a 15%...
by Ekrem Duman | May 30, 2026 | Finance, International Tax & Transfer Pricing
⚡ TL;DRA permanent establishment (PE) is a taxable presence that lets a country tax a foreign company’s profits even without a local subsidiary. It can be created by a fixed place of business, a dependent agent, or — increasingly — remote employees and digital...
by Ekrem Duman | May 30, 2026 | Finance, International Tax & Transfer Pricing
⚡ TL;DRTransfer pricing governs the prices charged between companies in the same group, and it decides where profit — and tax — lands. The arm’s-length principle requires intra-group prices to match what independent parties would charge. With documentation now...
by Ekrem Duman | May 30, 2026 | Finance, International Tax & Transfer Pricing
⚡ TL;DRTax residency determines which country has the right to tax a person or company, and double taxation arises when two countries claim the same income. Tax treaties and foreign tax credits exist to resolve these clashes. For any business or individual operating...
