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For CFOs and tax teams: settle these before money moves

Corporate tax, withholding, transfer pricing, VAT registration and repatriation: the questions to answer before the first invoice.

Tax and finance problems abroad usually start before the business notices them: an entity set up without a treaty check, a first invoice issued before VAT registration, profits that cannot easily leave the country.

The questions to settle first

  • What corporate tax applies, and does any incentive or minimum tax change it?
  • What withholding tax applies to dividends, interest, royalties and service fees paid out, and does a treaty reduce it?
  • When must the entity register for VAT or GST, and is e-invoicing required?
  • What transfer pricing documentation will intra-group charges need?
  • Can profits and capital be repatriated freely, and how long does a corporate bank account take to open?
  • When is a statutory audit required, and what must be filed each year?

The tax and banking areas of each market guide answer these with sourced statements, and the Newsroom's market notes record when the rules change.