International Tax law firm

Tax is core to your business and CMS is a one-stop-shop for all your tax challenges across the world. We ensure that clients have access to hands-on experience and skills needed to communicate effectively with tax authorities and to resolve tax issues swiftly and efficiently. 

Businesses deal with national and international tax issues on a daily basis, against an increasingly complex legal background. Tax authorities are imposing greater compliance burdens and governments are seeking new sources of tax revenue.

What sets us apart is the way we deliver our tax advice to you: we offer deep local expertise, combined with industry specialisation, by international, like-minded experts who know each other well and work together regularly.

CMS advises you on all business tax issues:

  • Mergers & acquisitions
  • Transfer pricing
  • VAT
  • Dispute resolution
  • International taxation
  • Private clients

We advise on contentious as well as non-contentious matters, including disputes with tax authorities through administrative procedures and before tax tribunals.

CMS has a strong track record of advising organisations on the tax structuring of important projects, using a solution-oriented approach.

Please reach out to any of our tax lawyers to explore solutions to your tax needs.

CMS Tax Glob­al Bro­chure
Over the past two years, en­ter­prises, gov­ern­ments and cit­izens have grappled with un­par­alleled tech­no­lo­gic­al evol­u­tion and new busi­ness mod­els, as well as sig­ni­fic­ant tax re­forms, reg­u­lat­ory changes...
Eth­ics: the fu­ture of tax plan­ning
Mor­al­ity and eth­ics now dom­in­ate the in­ter­na­tion­al tax plan­ning land­scape, rais­ing ma­jor ques­tions for com­pan­ies, le­gis­lat­ors and ad­visers. Even in spe­cif­ic cases, the is­sues are rarely black and white.In...
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
 There is strong evid­ence that the cli­mate is warm­ing.  The Par­is Agree­ments on Cli­mate Change puts the re­spons­ib­il­ity on gov­ern­ments to lim­it glob­al warm­ing and they are ex­pec­ted to un­der­take sig­ni­fic­ant tax re­forms, ap­ply taxes and sus­tain­ab­il­ity i


HM­RC re­verse po­s­i­tion on col­lect­ing cus­tom­er IP data from fin­an­cial in­sti­tu­tions
On 26 Janu­ary 2023, the first re­port on HM­RC’s use of fin­an­cial in­sti­tu­tion no­tices (“FINs”) was laid be­fore Par­lia­ment.  The re­port in­cludes a num­ber of im­port­ant up­dates, in­clud­ing an un­ex­pec­ted...
Ro­mania in­tro­duces new tax for op­er­at­ors in the gambling sec­tor
Ro­mania in­tro­duced a new con­tri­bu­tion pay­able by eco­nom­ic op­er­at­ors in the gambling sec­tor through the pas­sage of Law no. 286/2022 for the im­ple­ment­a­tion of Gov­ern­ment Emer­gency Or­din­ance no. 83/2022...
ATAD 3 Pro­pos­al ap­proved by the European Par­lia­ment
On 17 Janu­ary 2023, the European Par­lia­ment (EP) ap­proved al­most by un­an­im­ity the pro­pos­al for a Coun­cil dir­ect­ive lay­ing down rules to pre­vent the mis­use of shell en­tit­ies for tax pur­poses and amend­ing...
Bul­garia in­tro­duces VAT ad­just­ments on un­col­lect­ible re­ceiv­ables
As a res­ult of amend­ments to the Value Ad­ded Tax Act (VATA) that went in­to force on 1 Janu­ary 2023, tax­pay­ers in Bul­garia will be able to re­duce the tax base of their sup­ply in the event of total or par­tial...
Ger­man Min­istry of Fin­ance is­sues draft let­ter on the in­come tax treat­ment...
In Novem­ber 2022, the Ger­man Min­istry of Fin­ance (BMF) is­sued a let­ter on the in­come tax treat­ment of profit par­ti­cip­a­tion rights and their clas­si­fic­a­tion as equity or debt, which is in­ten­ded to provide...
CMS ad­vises fibre net­work op­er­at­or Sewikom on ac­quis­i­tion by North­ern Fiber...
Mu­nich – Ger­man fibre net­work op­er­at­or Sewikom has been ac­quired by in­fra­struc­ture com­pany North­ern Fiber Hold­ing GmbH. The lat­ter is part of UBS As­set Man­age­ment Real Es­tate & Private Mar­kets (UBS-AM)...
Ro­mania amends the tax law in 2023
At the end of last year, Ro­mania in­tro­duced nu­mer­ous tax amend­ments that entered in­to force on 1 Janu­ary 2023. The fol­low­ing is a sum­mary of the most im­port­ant amend­ments. Gov­ern­ment Or­din­ance 16/2022...
Chinese Tax Reg­u­la­tion Up­date | Decem­ber 2022
The latest de­vel­op­ment in China Tax Reg­u­la­tion mainly in­cludes: An­nounce­ment [2022] No. 38 jointly re­leased by the Min­istry of Fin­ance (“MOF”) and the State Ad­min­is­tra­tion of Tax­a­tion (“SAT”)...
EU is­sues new meas­ures against Rus­sia
In the con­text of the con­tinu­ing con­flict in Ukraine, on 16 Decem­ber the EU Coun­cil ad­op­ted a new pack­age of sanc­tions cov­er­ing bans and re­stric­tions on cer­tain activ­it­ies, and sanc­tions against cer­tain...
New guide­book to the meta­verse pub­lished
In col­lab­or­a­tion with CMS, Ger­many's di­git­al as­so­ci­ation Bitkom has re­cently pub­lished a guide­book to the meta­verse. The meta­verse is of­ten seen as the next big thing in tech and "the fu­ture of the in­ter­net"...
Elec­tri­city Gen­er­at­or Levy: draft le­gis­la­tion pub­lished
The UK gov­ern­ment has pub­lished fur­ther de­tails of the new elec­tri­city gen­er­at­or levy (or ‘EGL’), to­geth­er with draft le­gis­la­tion to be in­cluded in Fin­ance Bill 2023. The le­gis­la­tion and ac­com­pa­ny­ing...
2023 - Top­ics that may Con­cern You
2022 has been a chal­len­ging year. In ad­di­tion to the con­tinu­ing im­pact of COV­ID-19 and the re­cent re­lax­a­tion meas­ures in China, the war in Ukraine has also brought im­pacts on so­ci­ety, polit­ics and busi­nesses...