Tax Rules define which countries tax the profits of a multinational business. Generally, the purpose is to ensure that the income of companies is taxed once rather than multiple times by multiple jurisdictions.

Areas of Interest:

• Jurisdiction to Tax – Corporate Residence
• Permanent Establishment
• Taxation of Business Profits
• Double Tax Treaties – Interpretation
• International Tax Avoidance
• BEPS and Countering International Tax Avoidance