International tax planning.

Planning that stands up to scrutiny.

Tax authorities now exchange information routinely and examine cross-border structures closely. The best plan is one you would be comfortable explaining to any of them.

We coordinate international tax planning for business owners, investors and families, working with licensed tax advisers and accountants in each country involved. Our role is to bring the corporate, banking and residence pieces together, so that the advice you receive reflects the whole picture rather than one country in isolation.

AT Express is headquartered in Cyprus, with offices in the United Kingdom, Hong Kong, China, Vietnam and Singapore, which allows us to coordinate advice across Europe and Asia under one engagement.

The questions that matter most.

• Where are you tax resident? Personal residence usually determines where worldwide income is taxed, and changing it requires real changes in where you live.
• Where is the company managed? Many countries treat a company as resident where its board meets and decisions are taken, regardless of where it is registered.
• Do controlled foreign company rules apply? Many countries tax residents on the undistributed profits of low-taxed companies they control.
• Is there substance? Structures without staff, premises or decision-making in the right place are increasingly challenged.
• Can a treaty help? Double tax treaties can reduce withholding taxes and prevent the same income being taxed twice, subject to anti-abuse provisions.

Corporate tax rates in the centres we cover.

Headline rates are only a starting point. Exemptions, the tax base and the owner’s personal position usually matter more.

A changing international framework.

• Global minimum tax. Under the OECD/G20 Pillar Two rules, large multinational groups pay a minimum level of tax on profits in each jurisdiction where they operate, through top-up taxes where the effective rate is too low.
• Automatic exchange. Under the Common Reporting Standard and, in the EU, the Directive on administrative cooperation, tax authorities exchange information on financial accounts and certain cross-border arrangements.
• The EU list. Jurisdictions on the EU list of non-cooperative jurisdictions face defensive measures in member states.
• Economic substance. Many low-tax centres now require companies carrying on relevant activities to demonstrate real activity locally.

Our articles on economic substance and the EU list of non-cooperative jurisdictions explain these rules in more depth.

How we proceed.

Frequently asked questions.

Official sources.

1. OECD, Global Anti-Base Erosion Model Rules (Pillar Two).
2. OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes.
3. European Commission, Directive on administrative cooperation (DAC).
4. European Commission, EU list of third-country jurisdictions for tax purposes — Annex I and Annex II as revised on 9 October 2026.
5. Inland Revenue Department, Two-tiered profits tax rates regime.
6. Inland Revenue Authority of Singapore, Corporate income tax rate, rebates and tax exemption schemes.
7. GOV.UK, Corporation tax rates and allowances.
8. Federal Tax Authority, Corporate Tax general guide.
9. Tax Department, Ministry of Finance, Tax reform 2026.
10. Council of the European Union, EU list of non-cooperative jurisdictions for tax purposes.
11. OECD, International standards on tax transparency, including the Common Reporting Standard.
12. Internal Revenue Service, Foreign Account Tax Compliance Act (FATCA).