International & cross-border tax

Supporting confident decisions in an increasingly international business environment

Operating across borders brings opportunity, but it also introduces complexity. International and cross-border tax considerations affect how businesses structure operations, manage risk, move capital and comply with tax obligations in multiple jurisdictions.
Our international tax advisers work with organisations and individuals to help them understand their cross-border tax position clearly and make well-judged decisions. We provide practical, coordinated advice that reflects both UK requirements and the realities of operating internationally.

When international tax advice matters

International tax issues often arise at important points in a business or individual’s journey. You may benefit from specialist support when you are:

  • Expanding into new overseas markets
  • Establishing or restructuring international operations
  • Managing cross-border supply chains or digital services
  • Acquiring or disposing of overseas businesses or assets
  • Receiving or paying cross-border income, dividends or royalties
  • Facing questions around permanent establishment or tax residence
  • Employing or relocating staff internationally
  • Navigating differing tax regimes and compliance requirements

In these situations, early and well-coordinated advice can help manage risk and avoid unexpected outcomes.

How we support businesses

We provide international tax advice that is grounded in commercial reality and aligned to your wider objectives.

Cross-border structuring and operations

We help businesses structure international operations in a way that is commercially effective and tax-informed.

This includes advice on:

  • Overseas expansion and market entry
  • Group structures and holding arrangements
  • Permanent establishment risk and management
  • Cross-border supply chains and service models

Our focus is on clarity, compliance and sustainability rather than complexity.

Transfer pricing and intercompany arrangements

Transfer pricing plays a central role in cross-border operations and is an area of increasing scrutiny.

We support businesses with:

  • Transfer pricing policy design and review
  • Intercompany pricing arrangements
  • Documentation and audit/enquiry support
  • Alignment between tax, operational and commercial models

Our approach is proportionate and focused on supporting defensible outcomes.

International tax compliance and reporting

International rules and reporting requirements are evolving quickly, increasing the compliance burden for groups operating across borders. Where relevant, we support businesses with areas such as:

  • Global minimum tax rules (Pillar Two)
  • Controlled foreign company (CFC) considerations
  • Country-by-country reporting (CbCR)

We help you understand what applies to your group, assess the practical impact, and put proportionate processes in place.

Withholding taxes and double tax treaties

Cross-border payments often give rise to withholding tax considerations.
We advise on:

  • Treaty relief and exemption claims
  • Dividend, interest and royalty payments
  • Repatriation of profits
  • Managing exposure to double taxation

We help you understand your obligations and opportunities clearly.

International transactions and restructuring

International tax considerations are critical during periods of change.

We work alongside colleagues in corporate finance and restructuring to support:

  • Cross-border acquisitions and disposals
  • International reorganisations
  • Financing and capital structuring
  • Exit planning involving overseas assets

This joined-up approach helps ensure tax is considered early and appropriately.

Individuals and cross-border personal tax

International tax is not limited to businesses. Individuals with international connections often face complex personal tax considerations.

We support individuals with:

  • UK tax residence and domicile matters
  • Cross-border income and asset planning
  • International assignments and mobility
  • Coordination between UK and overseas tax obligations

Where appropriate, we work closely with our private client tax team to provide integrated advice.

Our global approach

International tax advice works best when it is coordinated across borders.

Through the Moore Global network, we work with trusted advisers in other jurisdictions to:

  • Provide local insight where needed
  • Coordinate advice across multiple territories
  • Support compliance and reporting internationally
  • Ensure advice is consistent and well aligned

This allows us to deliver practical solutions without unnecessary duplication or confusion.

Our approach

We know international tax can feel complex and uncertain. Our approach is shaped by:

  • Clear explanation in plain English
  • Practical advice focused on real-world decisions
  • Proportionate solutions aligned to risk and scale
  • Collaboration with your wider advisers and internal teams

We aim to give you confidence in your international tax position and the decisions you make.

Sector experience

We support organisations and individuals across a wide range of sectors, including:

  • Professional and business services
  • Technology, media and digital
  • Manufacturing and distribution
  • Education, charities and nonprofit organisations
  • Groups with international operations

Our sector experience helps us tailor advice to your operating environment.

Why work with Moore UK?

Clients choose our international tax advisers for our:

  • Clear, commercially focused advice
  • Experience across UK and cross-border tax matters
  • Integrated support across business, personal and specialist tax
  • Access to international expertise through the Moore Global network
  • Commitment to quality, integrity and long-term value

We help you manage international complexity with confidence.

Speak to our international tax team

If you are dealing with cross-border tax matters or planning international activity, our advisers would be pleased to talk.

Get in touch


Get in touch