Taxation

Taxation is a dimension of virtually every significant corporate, commercial or investment decision taken in Jordan. Our taxation practice provides legal advice that is grounded in the Income Tax Law, the General Sales Tax Law and the practice of the Income and Sales Tax Department, rather than in generic principle.

We advise on the tax consequences of corporate structures and reorganisations, cross-border payments and withholding, transfer pricing documentation, permanent establishment risk for foreign businesses, and the application of double taxation treaties. On transactions, we work alongside the corporate team so that the structure that closes is the structure that was actually modelled.

On the compliance and contentious side, we advise on registration and filing obligations, assist during audits and information requests, and represent clients in objections, appeals and settlement discussions with the tax authorities.

Where a position is genuinely arguable, we say so and set out the risk rather than presenting it as settled. Tax advice that reads as certain when the underlying treatment is contested is of no use to a board that has to sign the accounts, and of less use still to a client facing an assessment two years later. Our written advice identifies the authority relied on, the point at which the analysis becomes uncertain, and the documentation that would support the position if it were examined.