Due to the increasing globalisation of the markets, investments by domestic companies abroad (outbound) are becoming increasingly important, as are domestic investments by foreign companies (inbound).
Companies are not only confronted with the complex regulations in their home country. In the case of cross-border activities, it is also important to take into account the tax laws of the foreign state as well as issues of treaty law (DTAs). In addition, European law must be taken into account in the area of taxation.
