Global Tax Strategy
For a power plant producer
Sabine has developed the tax strategy for the global supply chain of an engineering construction plant business acting globally.
The strategy covers:
corporate tax
withholding tax - dividends, interest, royalties
salary withholding tax
deferred tax
chart of accounts for tax purposes
profit centre and cost centre structure
inter- and intra-company invoicing
tax reporting
consolidation
indirect taxes
locally sequentiel invoice numbering
invoice print forms
customs
supplier instructions & incoterms
Business models covered:
engineering services
EPC construction sites
insourcing & outsourcing, and scope shifts
commissioning and erection
operation & maintenance
repairs & spare parts, and assembly
customs & VAT warehousing
secondment of employees to the site
For a fashion producer
Sabine has relocated an European fashion producer to Switzerland and implemented the principal structure after acquisition of a competitor.
The implementation covered:
relocation of executive and senior mangement
relocation of headquarters
tax ruling for Swiss principal status
exit tax negotation with foreign authorities
set-up of accounting to implement principal structure
set-up of transactional scenarios for flow of goods and services
set-up of European warehouses for customs and VAT management
set-up of transfer pricing documenation from Greenfield
corporate consolidation
Business models covered:
Swiss principal with Asian production and global distribution
online sales platform
sales via online retail platforms
shop in shop sales
sales of goods in commission
sales of goods in consignment
production in Asian countries
European warehousing
For a service provider
Sabine stepped in to support the service provider lacking an in-house tax department.
Risk mitigation covered:
establishment of legal framework for inter-company relations
tax audit management & exchange of information
set-up of transfer pricing documentation from Greenfield
single point of contact globally
Business models covered:
provision of services globally
secondment of employees globally
global sourcing
dispersed key functions