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International Tax Services
Ryan’s International Income Tax team focuses on reducing our clients’ tax burden in the many international jurisdictions in which they operate. Our professionals serve as a strategic partner to our clients and offer a comprehensive suite of services focused on maximizing tax savings, taking advantage of incentives, and complying with local regulations.
Global Business Incentives
Global Withholding Tax
International Attribute Calculations
ASC 740 Tax Accounting
International Tax Compliance
International Tax Structuring
U.S. International Inbound
U.S. Production Incentives
GILTI, FDII, and BEAT Optimization
Global Business Incentives Services
Ryan’s International Tax practice has generated millions in savings for clients around the globe by knowing what incentives are available for a specific business and then successfully negotiating the best possible package. Many companies and service providers overlook or are unaware of the numerous programs available. These programs are designed to attract private investment in property and human capital development and vary greatly by state and country. Identifying the incentives for your particular business and determining those that will have the greatest bottom-line impact take enormous time and effort. However, it is an effort that we tirelessly and successfully undertake on behalf of our clients.
A successful incentive package may include credits against tax (i.e., income, franchise, real and personal property, sales and use, withholding); abatements or exemptions of tax; low-interest financing instruments; financial grants; infrastructure development and enhancements; training assistance; and reduction of utility costs. Incentive packages may also be available for capital investments with the upgrade of machinery and equipment or the retention of an existing business and employees.
Most importantly, once an agreement of your incentive package is established with the relevant jurisdictions, we then work with you to ensure that the incentives package is fully administered and that the incentives awarded are actually realized.
Global Withholding Tax Services
The Ryan International Tax team delivers substantial tax savings and refund opportunities through our Global Withholding Tax Review. In the European Union alone, an estimated € 5.47b of withholding tax relief goes unclaimed annually, according to the European Commission. A large percentage of that loss is attributable to cross-border tax leakage for the following reasons:
- Application of incorrect withholding tax rates or statutory law to cross-border payments (e.g., where a non-tax person holds responsibility for the withholding function)
- Non-claimed treaty benefits
- Non-claimed tax credits
- Noncompliance with local source country obligations
Ryan’s highly experienced global tax specialists employ proven methodologies to identify and reclaim any withholding tax that has been overpaid, utilizing a solution that is unique to the industry. Our analysis is comprehensive, covering third party and intercompany transactions, as well as the associated credits and withholding taxes. Ryan’s state-of-the-art technology, coupled with our service process, provides an enhanced, highly detailed, end-to-end global review, so our clients’ profits stay where they belong.
International Attribute Calculations
For Ryan’s International Tax team, the calculation of International Tax Attributes drives significant value to our clients’ U.S. tax posture; it is NOT a compliance exercise or a training ground. These calculations can include:
- Earnings and Profits (E&P) analyses
- Foreign tax pools
- Basis in non-U.S. stocks or assets
- Currency-related analyses (e.g., Sections 987, 988, etc.)
Many clients and other service providers take shortcuts with these calculations because they are difficult and data intensive, potentially covering multiple decades of a foreign entity’s existence. We relish difficult and data-intensive calculations; those provide the greatest opportunities to bring efficiency, improve calculation methods and accuracy, and most importantly, improve our clients’ results. Having performed thousands of calculations for the largest U.S. multinational companies, our work often produces benefits such as:
- Increased foreign tax credit utilization
- Audit-ready documentation of deemed paid foreign tax credits
- Reduced Subpart F inclusions
- Reduced effective tax rates for financial statement purposes
International ASC 740 Tax Accounting Services
With growing complexity in tax law, tax departments are under pressure to provide cost-effective, efficient processes that are accessible, visible, transparent, and adhere to regulatory controls. Ryan’s International Tax team has improved the global reporting process at the world’s largest corporations. Our professionals are highly experienced in tax reporting under ASC 740 (FAS 109) across a wide spectrum of industries, with services including:
- Analysis and calculation
- Tax rate/effective tax rate (ETR) analysis
- Tax account analysis
- Process automation for tax accounting
- Tax process improvement
- Intercompany account analysis
- Provision software implementation
International Tax Compliance Services
The International Tax Compliance specialists at Ryan know that all of the following are true:
- Compliance is time consuming
- Compliance is difficult
- Compliance burdens are growing more onerous
- Tax authorities are more closely scrutinizing the compliance that has been filed
But the most important characteristic of compliance is the one that gets our greatest focus:
- Good compliance drives good value into the tax organization
When compliance is viewed as a commodity, the end product is only as good as what the lowest cost provider can produce. Good compliance pays for itself many times over. It becomes a strategic practice that can be comfortably used for planning and structural decisions. It reduces time spent “looking for numbers,” and it reduces time spent by external auditors and tax examiners. Good compliance contains good data that can be easily mined for innovative solutions that reduce tax burdens.
For this reason, Ryan’s International Tax team does not view compliance as a sideline or a training ground. With nearly three fourths of our staff at the position of Principal, Director, or Manager, we view compliance as a critical service offering for our clients—one to which we will allocate the strongest, most technical members of our team to ensure we drive good value into every tax organization we serve.
International Tax Structuring Services
In a challenging international tax landscape, Ryan provides multinational corporations with proven international tax structuring solutions and best practices for improving the profitability of mergers, acquisitions, supply chains, Enterprise Resource Planning (ERP) implementations, and more. Our service delivery methodology involves Ryan’s most senior International Tax professionals in the engagement from start to finish, bringing their years of experience working with global corporations to successfully develop and implement custom tax planning solutions that are unique to each client's business objectives.
Our international tax structuring services include:
- Strategic tax planning and compliance
- Mergers and acquisitions (M&A) structuring (pre- and post-transaction)
- Global structuring solutions
- Intellectual property (IP) planning
- Supply chain strategies
Our internal resources include professionals dedicated to implementing our structuring solutions, and experts in compliance, provision, and reporting are an integral part of the International Tax team. We offer the most innovative International Tax solutions in the marketplace by coupling a comprehensive approach to tax planning with a pricing model customized to the success generated from our services.
Transfer Pricing Services
Ryan provides a comprehensive suite of transfer pricing services to proactively and efficiently manage the ever-changing global legislative and regulatory requirements and the growing potential for audit assessments. Our professionals address the business impact of cross-border transactions, as well as provide effective solutions that improve client profitability and reduce overall global tax liabilities by optimizing intercompany pricing from an operational and multinational tax perspective.
We understand our clients’ objectives and leverage our technical expertise in global transfer pricing principles to identify the proper balance in pricing cross-border transactions. Our ability to complement this expertise with our strategic approach and thorough understanding of international and value-added taxes ensures the highest level of value and delivery of client results. Our transfer pricing services include:
- Transfer pricing compliance
- Transfer pricing risk assessment
- Support in advance pricing agreements (APAs) and mutual agreement procedures (MAPs)
- Dispute resolution support
U.S. International Inbound Services
With one of the highest tax burdens in the world, the U.S. tax system requires sophisticated navigation to ensure taxes are not needlessly overpaid. Sophisticated navigation comes only through experience. Ryan’s International Tax team has industry-leading experience, whether the investment is the acquisition of an ongoing business, expansion of a global business into the U.S., or a simple acquisition of U.S. real estate.
Our U.S. inbound tax professionals provide timely and wide-ranging U.S. tax consulting advice to global companies and individuals, handling every aspect from “day one.” We respond quickly and bring our tax professionals from different tax disciplines to work closely together to leverage our accumulated knowledge and experience.
For many non-U.S. multinational companies, we work closely with their U.S. tax department, advising and assisting as needed; for some, we function as their U.S. tax department, handling all aspects of the tax organization. In either case, we align ourselves closely with the organization to ensure that the tax function is not just going through the motions but rather is exploring every available opportunity to minimize the tax burden of U.S. operations.
U.S. Production Incentive Services
Ryan’s seasoned International Tax team has extensive experience in creating recurring, permanent tax savings for businesses that manufacture, produce, grow, or extract in the U.S. through the utilization of Interest Charge Domestic International Sales Corporations (IC-DISCs) and other strategies.
Ryan employs in-depth knowledge of the complex areas of the applicable tax law, as well as powerful software tools, to maximize the tax savings available under the IC-DISC rules. We handle all aspects of forming and managing the IC-DISC, from incorporation through annual calculations and filings. At all times, our focus is on ensuring that our clients derive the highest applicable benefit for their activities.
Our international production incentive services include:
- Creating repeatable processes to effectively manage data gathering on an ongoing basis and establishing processes for recordkeeping and Internal Revenue Service (IRS) mandated documentation
- Identifying qualifying revenue streams
- Analyzing impact on other tax areas (e.g., state and local)
- Analyzing allocation and apportionment methodologies
- Analyzing multi-dimensional profitability, which is useful in business reviews
- Calculating transactional taxable income and reconciling tax-return data and financial information
- Developing transparent work paper trails
- Creating supportable documentation of qualified domestic production activity to withstand IRS scrutiny
VAT/GST Consulting Services
Rapid globalization, increased global trade, and expanded distribution and production channels create significant international growth challenges for multinational corporations. Managing VAT liabilities across a range of countries presents considerable financial risk, especially when the complexity of VAT is underestimated.
Ryan’s team of international VAT consulting professionals includes the industry’s most respected tax experts across North America, Europe, and Asia-Pacific. Our expertise in VAT recovery, compliance, and global deployment of tax automation solutions helps ensure our international clients are protected from overstated tax liabilities, interest charges, and costly penalties.
Visit the following Ryan international sites for additional information:
GILTI, FDII, and BEAT Optimization
Ryan brings extensive experience across industries in driving GILTI, FDII, and BEAT optimization while minimizing risk for multinational organizations.
Ryan offers extensive experience in consulting on global intangible low-taxed income (GILTI), a tax provision that requires U.S. shareholders to include foreign earnings as part of their U.S. taxable income. Our holistic approach includes a strategic review to minimize or exclude income subject to GILTI.
We also advise clients on foreign-derived intangible income (FDII), a tax incentive available to C corporations. Our proactive approach includes a strategic review of all business operations to identify sources of income that qualify for the incentive. Additionally, Ryan optimizes all elements of the calculation to enhance the qualified business asset investment (QBAI), deduction-eligible income (DEI), and foreign-derived deduction-eligible income (FDDEI).
The base erosion and anti-abuse tax (BEAT), which is applicable to certain corporate taxpayers, is essentially a minimum tax that is triggered when certain foreign payments are made, including deductible payments and depreciation benefits, or as a result in a reduction of the taxpayer’s gross receipts. Generally, the BEAT rate is 5% for tax year 2018 and periodically increases until 2026, when it reaches a rate of 12.5%. Ryan has dedicated expertise in evaluating all related party payments to minimize the impact of BEAT.
International Taxpdf Download
International Tax Services Overviewpdf Download
Global Withholding Tax ReviewPDF Download
Foreign Tax Credit Reviewpdf Download
Valuation & Business Restructuringpdf Download
Transfer Pricing Servicespdf Download
T-Rx Supply Chain Analysispdf Download
India GST Impact Assessmentpdf Download
India Transfer Pricing ServicesPDF Download
Ryan consultants consistently demonstrate the highest level of professionalism and sophisticated knowledge of Canadian sales tax. While their presence is barely felt during an engagement, they've demonstrated an ability to uncover truly significant tax savings opportunities for Panasonic year after year.
News & Insights
News & Insights
Article May 30, 2023
Integrated End-to-End Tax Services
Ryan is focused on your overall tax performance, providing innovative solutions to the underlying causes of the errors we identify and creating greater opportunities to measure and improve your efficiency, develop a more strategic approach to tax, and deliver outstanding value to your shareholders.