Cross-border gains.

Managing where a gain is taxed, and the treaty relief that may apply.

What it is

Taxed in more than one place.

A gain with connections to more than one country can fall within the tax net of each. Without planning, the same gain can be taxed twice; with it, double-tax treaties and the rules on where a gain arises can often resolve which country has the claim, and relieve the other.

We map where a cross-border gain is taxable, apply the relevant treaty and relief, and plan the disposal so the outcome is one charge correctly placed rather than two.

How we advise

Where the gain arises

Establishing which countries have a claim to a cross-border gain.

Treaty relief

Applying the double-tax treaty to resolve competing claims.

Foreign tax credit

Relieving tax paid in one country against the charge in another.

Planning the disposal

Arranging a sale so the cross-border position is clean.

Important information

The basis on which we advise.

This page is general in nature and does not constitute tax, legal or financial advice. Advice is given only under a formal engagement, on the basis of your specific circumstances.

ORA Black advises on the design, selection and coordination of structures; it does not act as trustee, foundation council member or administrator, and does not hold client assets. Fiduciary, formation and administration services are provided by appropriately licensed and regulated providers. Where regulated financial services are required, these are provided through ORA Black’s partnership with NEBA Private Clients.

Discuss your position in confidence.

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