• Inward & Outward Investment

Inward & Outward Investment

We have considerable experience of providing tax advice to non UK businesses acquiring or funding businesses in the UK and to UK businesses setting up operations outside the UK.

In particular, we work closely with the BDO network offices in the Republic of Ireland, providing services to a number of cross border groups.

We expect that the introduction of the new 12.5% corporation tax rate for Northern Ireland trading profits will greatly increase international investment into Northern Ireland.

At BDO Northern Ireland we can advise on an appropriate tax structure and will assist in order that local taxes payable are minimised.

Particular issues can include:

  • Withholding taxes on dividends, interest and royalties
  • Transfer pricing/thin capitalisation
  • Whether a UK permanent establishment/branch will arise
  • Controlled foreign companies regime and other anti-avoidance rules

With trading outside Northern Ireland we can liaise with BDO tax specialists in overseas countries to identify planning opportunities which will minimise global tax together with tax and social security issues for international assignees, the repatriation of the profits and planning for double tax relief.