International Tax and Investment Work Proven in Practice

A Canadian owner had built and operated a production business in Germany using public subsidies. Dallman joined after the initial subsidy approval, during the implementation and reporting phase. The company had extensive documentation and reporting obligations towards the funding institutions.

• ›Taking over financial and tax coordination after the subsidy approval
• ›Monitoring ongoing reporting, investment evidence and financial controlling
• ›During the production expansion: preparation of the new subsidy application and coordination of the business plan and required steps
• ›Coordinated alignment of internal strategic processes with the Canadian owner
• ›Reviewing the bookkeeping and supporting the preparation of annual financial statements, alongside tax advisory

Continuous coordination across owner, management, funding institutions and banks. Dallman remained involved beyond the subsidy phase and later accompanied the next expansion.

An international hardware company with a large retail network in Russia sourced goods from multiple countries; a German entity purchased and resold them. This raised significant transfer pricing questions around the allocation of functions, risks and profits. The first tax audit had resulted in substantial additional tax liabilities; the company engaged Dallman for the following audit.

• ›Analysis of the business model, purchasing flows and the allocation of functions, risks and profits between Germany and Russia
• ›Comprehensive transfer pricing documentation, redesign of the pricing model and revision of intra-group contracts
• ›Coordination and implementation of benchmarking analyses with specialists
• ›Representation of the company's transfer-pricing position during German tax audits
• ›Alignment of accounting, annual financial statements, tax returns and customs interfaces

Dallman connected functions, pricing, benchmarking, contracts, accounting and customs into a coherent structure. The next multi-year audit proceeded without the fundamental transfer pricing disputes of previous years; the approach was largely accepted.

A German-managed online business sold across eight European markets. The high transaction volume generated substantial VAT, reporting and data requirements. Reliable compliance depended on how the management systems captured and transferred data.

• ›Coordination of the German VAT perspective across eight markets, working with local advisers in each country
• ›Direct work with developers and IT: translating tax and reporting requirements into CRM systems
• ›Building a structured data transfer process, aligned with inventory management and reporting
• ›Designing the reporting process with later tax scrutiny in mind
• ›Defining the tax and commercial requirements for the relevant contract structures and coordinating with the local advisers involved.

Reporting, tax returns and filings in Germany and the countries involved ran smoothly. The first tax audit proceeded without major corrections or additional tax liabilities. A manual high-volume risk became a structured, audit-ready system.

A Norwegian investor was developing a manufacturing project in Germany and required both German financing and public subsidies — two connected but distinct processes.

• ›Direct work with the investor on the German financial and tax aspects
• ›Coordination of discussions with the development bank and the financing bank
• ›Aligning the business plan, investment costs, financing structure and subsidy information into a consistent picture
• ›Supporting the project through the phase of investment documentation and reporting

The investment moved from financing and subsidy discussions into implementation — with a coordinated set of assumptions across business plan, budget, financing and subsidies.

An investor was considering the acquisition of an established technology company with specialist equipment and long-standing customer and contract relationships; the seller was approaching retirement. A broader assessment was needed before any decision.

• ›Review of several years of annual financial statements, the asset base, the contract structure and the tax risks
• ›Coordination of pension, valuation and legal expertise with a long-standing partner firm
• ›Consolidating the findings and discussing them directly with the investor

Acquiring the entire business could not be recommended on the basis of the fundamentals. Instead, the investor acquired key equipment, took over selected contracts and leased part of the premises — the operational base without the historical risks. The investor has since developed the business successfully.

An investor was considering the acquisition of an existing aquaculture production facility. Dallman reviewed the business and its economic fundamentals before acquisition — including an on-site visit and a review of the seller's assumptions, budgets and contracts.

• ›On-site review, analysis of financial projections and the investment budget
• ›Site inspection with a former engineer of the facility; comparison of technical requirements with the investment plan
• ›Clarification of the future water supply with the municipality; alignment with the partner firm and the financing bank

The findings materially changed the economics; the investor did not proceed with the acquisition. Critical operational and investment risks were identified before capital was committed.