We review the transaction, parties and documents needed to assess a treaty benefit or exemption. The existence of a benefit does not mean that every person or transaction qualifies for it.
Scope
How we can help.
We define the scope around the client’s decision and timing. These capabilities may be engaged independently or coordinated with other areas of the firm.
01Application of tax treaties
02Beneficial ownership and anti-abuse rules
03Tax exemptions and incentives
04Applications and supporting documentation
When we add value
A tax benefit must rest on the supporting facts.
01
Before applying a reduced rate
We verify residency, beneficial ownership, purpose and formal requirements before payment.
02
When applying for an exemption
We build the application around the actual transaction and the evidence required by the applicable rules.
03
When anti-abuse rules apply
We assess substance and commercial rationale to determine whether the position can be sustained.
