Cross-Border Tax Architecture

Tax Structuring & Advisory

Substance-led tax structuring for digital-asset, fintech and gaming groups.

Facts before jurisdictions

We map people, functions, intellectual property, contracts, customers, wallets, payment accounts, treasury decisions and management locations before discussing a preferred jurisdiction. The tax result may depend on whether an entity is a principal, agent, custodian, broker, technology provider or issuer.

The proposed structure is coordinated with licensing, banking and substance. We consider director control, employment, premises, outsourcing, intercompany funding, transfer pricing, withholding, VAT, permanent establishment and information exchange together.

The outcome is a decision matrix and implementation file rather than a headline tax rate: a sustainable, explainable structure that can operate in reality.

Decision factors

  • Functional analysis
  • Substance and governance
  • Cross-border flows
  • Reporting calendar