Vienna · AustriaWONE Global Capability Partner · Austria
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Cases · Tax, finance & assurance · International tax planning & transfer pricing
Decide when sales require a local entity
At what point do our sales abroad mean we need a local company?
WONE Global reviews your activity against the tax and corporate thresholds in each market and tells you when, and how, to register.
Countries in the typical case Canada · Germany
The situation
What is happening
What is at stake
Selling too long without registering can create a permanent establishment and back taxes; registering too early adds cost.
A scenario
Software companyFounder-led company · from Canada · in Germany
Its salesperson in Germany has started signing contracts, which may make the company taxable there.
Where it ends A clear tax position in Germany.
A representative scenario of the work WONE Global coordinates, not a specific client’s matter.
Also asked as “Are we creating a taxable presence abroad?”“Can we keep selling from home without registering locally?”“Our overseas sales model could create taxable presence”
The solution
How WONE Global handles it
WONE Global reviews your activity against the tax and corporate thresholds in each market and tells you when, and how, to register.
Usually led by Tax and structuring, with Setting up and running a company and Contracts and commercial law.
Step by step, in the scenario
- Day 1WONE Global reviews the role against German tax rules.
- Week 1Options: change the role, register or incorporate.
- Week 2Chosen option put in place.
- ThenPast position reviewed.
Timings are typical. They depend on the countries, the authorities involved and how quickly documents are available.
Decisions
The decisions involved
- 01When sales activity creates a taxable presence
- 02Licensing or contracting rules that require local presence
- 03The cost and benefit of a local entity vs staying cross-border
Outcomes
What you receive
- A permanent-establishment risk review
- Thresholds and triggers to monitor
- A recommendation and timing for local presence
This is a general guide. Your WONE Global professional confirms the work, timing and fees for your markets before anything starts.
Services
The services involved
One area of expertise usually leads; the others move with it. WONE Global keeps them connected across every country involved.
Who handles it
Tax and structuring, market by market
The status of the lead service in the markets that matter for this case. A named WONE Global Partner acts under their own licence; where none is in place yet, WONE Global confirms availability before anything else.
- Germanyin the typical case WONE Global Partner Ulrike Berner, MBA · Managing Partner Brief this Partner →
- Canadain the typical case On request Availability confirmed before any work begins Bring a requirement →
- Austria WONE Global Partner Dr. Rosam Karl J. · Managing Director Brief this Partner →
- Cameroon WONE Global Partner Edmond Christian AKOA MBALLA · Founder & Managing Partner Brief this Partner →
- Colombia WONE Global Partner Katherin Diaz Velilla · Co-Founder Brief this Partner →
- Ecuador WONE Global Partner Mauro Tejada Ramon · Tax & Legal Partner Brief this Partner →
- Hong Kong WONE Global Partner Yvonne Chow · Partner Brief this Partner →
- India WONE Global Partner Sandeep Gupta · Managing Partner Brief this Partner →
- Ireland WONE Global Partner Kevin McSharry · Managing Director Brief this Partner →
- Italy WONE Global Partner Alessandro Dagnino · Managing Partner Brief this Partner →
- Kenya WONE Global Partner Farheen Khandwalla · Tax and Business Process Outsourcing Partner Brief this Partner →
- Panama WONE Global Partner Ebrahim Asvat K. · Managing Partner Brief this Partner →
- Rwanda WONE Global Partner Lilianne Gasango · Tax & Financial Advisor Brief this Partner →
- Saudi Arabia WONE Global Partner Abdullah Yousef Alhussaini · Founding Partner Brief this Partner →
- United Arab Emirates WONE Global Partner Priju Dominic · CEO & Founding Partner Brief this Partner →
- United States WONE Global Partner F Miles Adler · Principal Brief this Partner →
- Vietnam WONE Global Partner Chau Kim Hien · CEO Brief this Partner →
- Zambia WONE Global Partner Gerald Zimba · Director Brief this Partner →
- Singapore On request Availability confirmed before any work begins Bring a requirement →
- United Kingdom On request Availability confirmed before any work begins Bring a requirement →
Other markets: WONE Global covers 100 countries. Name yours in the requirement →
Vienna · Austria
Douala · CameroonWONE Global Capability Partner · Cameroon
Edmond Christian AKOA MBALLA
Bogotá · ColombiaWONE Global Capability Partner · Colombia
Katherin Diaz Velilla
Complete profile
- Tax and structuringNamed lead
- Licences, permits and regulatorsNamed lead
- Buying, selling and investingNamed lead
International tax attorney and strategic advisor with 12+ years across Colombia's DIAN, Ministry of Finance, Senate, Presidency, and EY. Co-founder of V&V Asociados. Specializes in cross-border tax structuring, transfer…
Quito · EcuadorWONE Global Capability Partner · Ecuador
Mauro Tejada Ramon
Professional with 20 years of experience in Tax Administration, performing functions in the managerial and tax administration fields. Experience related to the fiscal field in the main sectors of the economy: Banking, c…
Munich · GermanyWONE Global Capability Partner · Germany
Ulrike Berner, MBA
Ulrike Berner has been Managing Director and shareholder of BSP since 2021, leading the strategic direction, client relationships, and business development of the firm. She has extensive experience working with firms an…
Kowloon · Hong KongWONE Global Capability Partner · Hong Kong
Yvonne Chow
Ms. Chow, our director, graduated from Smith College (US), and obtained her master's degree in Religion from Yale University. She is an associate member of Hong Kong Institute of Certified Public Accountants and Institu…
Discover
Where this case connects
The markets, corridors and guides behind this case, and the questions to put to Ask WONE below. Every link opens a page that links back here.
Markets in the typical case
Services and subject
Worked examples
How it goes in practice
Researched corridor journeys, and representative scenarios on the same subject. None is a specific client’s matter.
- Germany ↔ GCC · researched journeyA German engineering firm sets up a Saudi project company to deliver a contractRead the journey →
- UAE ↔ Europe · researched journeyA UAE company sets up a GmbH in GermanyRead the journey →
- Corporation · from Australia · in Singapore, Malaysia, Indonesia and 3 moreIt wants a simpler regional model.How WONE Global handles it →
International tax planning & transfer pricing
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WONE Global Intelligence
Ask about doing business across borders
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.