What is World Law Alliance?

World Law Alliance is an Institutional platform where independent law firms co-practice across borders under one shared framework of excellence.

How many jurisdictions does WLA cover?

WLA has partner firms across 80+ jurisdictions worldwide, with one exclusive partner firm Per Practice.

How can my law firm join WLA?

Law firms can apply for WLA Partner Firm status through our Expression of Interest form. We designate one exclusive partner firm Per Practice.

Home / Practice Groups / WLA Tax Practice Group

WLA Tax Practice Group

Cross-border tax. Pillar Two.
Transfer pricing. One
co-practice team.

WLA Tax co-practice coordinates Pillar Two compliance, transfer pricing, cross-border tax structuring, and M&A tax due diligence — across every jurisdiction of your business simultaneously, under one Institutional framework.

80+

Tax jurisdictions

Pillar Two

EU now operational

OECD BEPS

Framework active

Transfer pricing

All jurisdictions

Live Intelligence

Active

Pillar Two EU

EU domestic minimum top-up tax operational — US multinationals reviewing exposure across all EU member states

Active

India Income Tax Code 2025

Material changes to depreciation and corporate tax computation — effective April 2026

Active

Brazil Transfer Pricing

OECD-aligned rules now in force — significant cross-border structuring implications

Active

Portugal IFICI

20% flat rate for qualifying income — significant planning opportunities for HNW individuals

What WLA delivers

Cross-border tax. Pillar Two.
Transfer pricing. One
co-practice team.

WLA co-practice means one coordinated team addressing your cross-border legal needs simultaneously — genuine local depth in every jurisdiction, under one Institutional framework.

Pillar Two Compliance Co-Practice

WLA coordinates domestic minimum top-up tax compliance across all EU member states and relevant non-EU jurisdictions — one programme, all jurisdictions.

Transfer Pricing Co-Practice

Cross-border transfer pricing documentation, benchmarking, and advance pricing agreements — co-practiced with the right tax specialist in each jurisdiction simultaneously.

M&A Tax Due Diligence

Tax due diligence across every jurisdiction of a cross-border acquisition — WLA coordinates local tax specialists as one integrated due diligence team.

Cross-Border Tax Structuring

Holding company structures, IP holding vehicles, and investment structures — co-practiced with tax specialists in every relevant jurisdiction for maximum efficiency.

OECD BEPS Compliance

Country-by-country reporting, substance requirements, and anti-avoidance rules — coordinated across every jurisdiction of your group structure simultaneously.

Live intelligence

Tax

Pillar Two EU

Domestic minimum top-up tax operational — US multinationals with EU subsidiaries reviewing top-up exposure

Tax

India Income Tax Code 2025

Material changes effective April 2026 — cross-border groups with India operations must act now

Tax

Brazil Transfer Pricing

OECD-aligned rules in force — significant cross-border structuring implications

Tax

Portugal IFICI

20% flat rate — WLA Lisbon preparing client guide for HNW relocation and tax planning

Practice Group Lead

WLA Tax Practice Group Lead

Marielena Ulloa

Managing Partner

Tax Corporate M&A Pillar Two

Marielena Ulloa is Managing Partner and Notary Coordinator at Ulloa & Asociados, a member of the Honduran Bar Association, and an Associate CSAP certified auditor. She has trained internationally at Georgetown University and Yale School…

Profile → Firm → Portugal →

Leal Cardoso Advogados

Tax Practice Group Lead firm — Lisbon

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WLA M&A Practice Group

Tax due diligence in every cross-border deal

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WLA Private Clients

HNW tax planning and relocation

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WLA Intelligence

Live tax intelligence — Pillar Two tracker

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WLA partner firms in this practice

The firms that co-practice
in this discipline.

One exclusive partner firm Per Practice — each WLA-accredited, reviewed annually.

Dr. Zubrod | Friesen PartG mbB

Frankfurt, Germany

Partner Firm

Transactional Intellectual Property Group Insolvency and Restructuring Group Tax Group

Dr. Andreas Zubrod

Managing Partner

SUCCESSFUL SUCCESSION – DESIGNED WITH US Our range of services is completely tailored to you and your personal…

Profile →

G. M. Gamma Advocates LLP

Nairobi, Kenya

Partner Firm

Transactional Labor and Employment Law Group Immigration Law Group Injury and Terrorism Group

Clifford. O. Odhiambo

Disputes Resolution

Who We Are G.M Gamma Advocates LLP is a full-service law firm operating from the Kenyan capital city…

Profile →

Galante & Martins

Montevideo, Uruguay

Partner Firm

Transactional Intellectual Property Group Injury and Terrorism Group Global Arbitration and Mediation Group

Giorgina Galante

Partner

Tradition Galante & Martins was founded in 1951 as a firm strongly based on the personality of leaders…

Profile →

Penrose Law

Amsterdam, Netherlands

Partner Firm

Transactional Intellectual Property Group Global Dispute Group Labor and Employment Law Group

Hans Klaver

Mediation

Penrose is a corporate law firm that specialises in –strategic- Dutch law advice, litigation and commercial contracts. Our…

Profile →

Aaron Suero & Pedersini

Santo Domingo, Dominican Republic

Partner Firm

Transactional Intellectual Property Group Injury and Terrorism Group Global Arbitration and Mediation Group

Arturo J. Ramirez

Junior Partner

Today’s clients expect competent and highly effective legal representation. Our law firm focuses on developing exceptional and personalized,…

Profile →

Ulloa & Associates

San Pedro Sula, Honduras

Partner Firm

Transactional Tax Group Immigration Law Group Injury and Terrorism Group

Marielena Ulloa

Managing Partner

In 2008 Ulloa & Asociados became the first firm in Honduras to be certified under the international standard…

Profile →

+35

More jurisdictions available

35+ jurisdictions still open for WLA designation in this practice.

Key practitioners

Named practitioners.
Every jurisdiction.

Every WLA co-practice matter in this practice is led by a named practitioner who personally holds the mandate alongside WLA partner firms in other jurisdictions.

Honduras

Marielena Ulloa

Managing Partner

Global Dispute Group Tax Group