# Tax, Pensions & Employment Incentives > Learn how employment incentives affect tax, pensions, and compliance for US market entry, M&A, and legal strategy at LANA AP.MA. URL: https://lanaapma.com/expertise/tax-pensions-employment/ Published: 2026-07-15 | Updated: 2026-08-12 Site: LANA AP.MA --- Expertise # Tax, Pensions, Employment & Incentives Every cross-border structure is also a tax structure, and every expansion is also an employment question. [Book a free initial consultation](#contact) Transfer pricing, permanent establishment risk, executive compensation, pension obligations: we handle the tax and people side of international business in one team. We advise on international and domestic tax matters with deep experience in cross-border transactions, and we monitor legislative change so our clients manage risks before they materialize. Services ## What we handle - Cross-border tax structuring for groups and transactions - Transfer pricing frameworks and documentation - Permanent establishment analysis for market entries - Employment contracts, secondments and executive compensation - Incentive and equity participation plans - Pension obligations in restructurings and acquisitions - Tax disputes and contentious proceedings Why LANA AP.MA ## Tax follows structure We do not advise on tax in isolation. The tax team works inside the same deal teams as Corporate, US Market Entry and Restructuring, so the structure that closes the deal is the same structure that survives the tax audit. Related Insights ## From our practice [![AI Hiring Laws Expand as Federal Preemption Fails](https://lanaapma.com/wp-content/uploads/2026/07/iStock-1447176632-scaled-1.jpg)](https://lanaapma.com/ai-hiring-laws-expand/) ## AI Hiring Laws Expand as Federal Preemption Fails [Tax, Pensions & Employment Incentives](https://lanaapma.com/category/tax-pensions-employment-incentives/) [![Trump’s Tax Law: The Most Important Points at a Glance](https://lanaapma.com/wp-content/uploads/2026/07/iStock-627888774.jpg)](https://lanaapma.com/trumps-tax-law-overview/) ## Trump’s Tax Law: The Most Important Points at a Glance [Tax, Pensions & Employment Incentives](https://lanaapma.com/category/tax-pensions-employment-incentives/) [![Moving to Switzerland to Save Taxes: A Smart Choice?](https://lanaapma.com/wp-content/uploads/2026/07/iStock-523202645-e1743380703459.jpg)](https://lanaapma.com/moving-to-switzerland-save-taxes/) ## Moving to Switzerland to Save Taxes: A Smart Choice? [Tax, Pensions & Employment Incentives](https://lanaapma.com/category/tax-pensions-employment-incentives/) FAQ ## Frequently asked questions ##### When does a US expansion create a permanent establishment? Earlier than most companies think: a dependent agent, a home-office employee or a warehouse can be enough, depending on the treaty. We assess PE risk as part of every market entry structure. ##### Do we need transfer pricing documentation for a small US subsidiary? Yes. Intercompany pricing must be at arm's length from the first invoice, and both German and US authorities can request documentation. Retrofitting is expensive; setting it up early is not. Contact ## Get the structure right before the tax office reviews it Describe your setup. The initial consultation is free. The initial consultation is free. You will never receive an invoice before we have expressly told you that our work is no longer complimentary.