Cross-Border Tax Due Diligence
Comprehensive tax diligence for targets with foreign subsidiaries, international revenue, offshore structures, or cross-border ownership.
The focus is not simply identifying issues—it is determining whether they are material to price, indemnity, structure, or future integration.
Typical diligence scope includes:
- foreign affiliate and FAPI exposure;
- international information-return compliance;
- permanent establishment risk;
- withholding-tax failures;
- transfer-pricing arrangements;
- intercompany balances;
- foreign tax credit positions;
- historical cross-border reorganizations;
- tax attributes and basis considerations.

