Expansions into global markets pose special challenges in terms of tax compliance. As a rule, market entry into foreign markets begins with the optimal choice of legal form, adapted to the needs of the target market and its legal system. Many companies and taxpayers are often unclear about the tax consequences of their step into the wider world. If, for example, the domestic tax return fails to report the foreign engagement that has been initiated, the penalties and fines office of the domestic tax office may already initiate unnecessary proceedings against the company's governing bodies. Some tax consequences of international tax law that decision-makers need to weigh up are presented in this article.