Maintaining an effective legal structure is critical for any multinational group.

A group’s legal structure is absolutely fundamental – it defines its component parts, how they relate to each other, and how they interact with the outside world. Changes may be required to respond to or prepare for a specific event, such as an acquisition, sale, demerger, IPO, new regulations or a change in the economic environment. Restructures also occur for more strategic reasons, such as a change in the group’s business model or with the intention of streamlining operations to reduce costs and admin.

As a result, periodical restructures are a fact of life for all multinational groups. They are invariably complex projects – especially so when many entities are involved, in many jurisdictions.

LCN Legal specialises in the design, implementation and management of corporate structures for multinational groups, and is trusted by large corporates and leading tax advisers globally. We work along tax advisers to ensure that restructure projects are completed and that the intended benefits are realised. Importantly, as we do not advise on tax matters we are not in competition with tax advisers who refer work to us. We support them in providing an excellent service and a successful result for their client.

Three things make our service stand out

1. We are leading experts in cross-border group structures. We’re the authors of ‘Intercompany Agreements for Transfer Pricing Compliance – A Practical Guide’ – the definitive book on the subject. Since its establishment in 2013, LCN Legal has been trusted by multinational groups globally with combined annual revenues of over USD 130 billion to make sure that their legal structures are aligned with their commercial, regulatory and tax need

2. We bring a global and cross-functional perspective. We look at corporate restructure projects from a holistic perspective that takes into account both the specific legal issues and the group’s wider objectives.

3. We provide ongoing support and guidance. The world never stands still, and so a multinational group’s structure must always be under review to ensure that is well adapted to both the group’s strategic objectives and to commercial reality. We help our clients to manage that process of continuous review to best effect.

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Why work with us?


We are the world-leading experts and educators in intercompany agreements and related corporate structures.

Global and

We liaise with all the stakeholders involved, not just in tax, to ensure that the intercompany agreements and legal structures we maintain support all of the group’s objective.

Ongoing support
to maintain

We provide an outsourced management service for multinational groups, to ensure that their intercompany agreements are maintained in a tax-audit ready central archive.

I worked with Paul Sutton for many years whilst he was at McGrigors / Pinsent Masons, in my role as Group Tax Manager of Sumitomo Electric Wiring Systems (Europe) Ltd (SEWS-E Ltd), and also for a period as SEWS-E Ltd Company Secretary. In this time I had extremely valuable assistance and advice from Paul, not only as regards general corporate law matters, but also particularly across a wide spectrum of legal aspects of SEWS-E Ltd group transfer pricing policies, implementation, inter-group agreements and legal compliance.

Martin L Kinsey, Group Tax Manager
Sumitomo Electric Wiring Systems (Europe) Limited

I have worked with Paul and his team in structuring significant Corporate Debt and have found his approach to be commercial, pragmatic and measured. I would have no hesitation working with Paul again, as we value his commercial and responsive approach.

Joanne Luce, Director
Acqua Trust Company Limited, Jersey

All-Fill Inc, a US based manufacturer of packaging machinery, has had the distinct pleasure of working with Ivan Hanna and the LCN Legal team in relation to our overseas acquisition projects. Ivan has displayed patience and intricate knowledge of English law as it applies to us as a foreign company. Ivan’s counsel has been calculated and sound, together we tailored an approach that is telling of our company’s aggressive nature. I was most impressed at Ivan’s willingness to dig deep into the details and investigate any way to give our side a competitive advantage while negotiating. Ivan has been our guiding light since our initial engagement.

Ryan Edginton, President & CEO
All-Fill Inc

I have been working with Ivan Hanna over the past year on various corporate matters including a group share restructuring project and intercompany agreements for our transfer pricing compliance. Compared to other corporate law firms I have worked with, Ivan took the time to understand our business, our stakeholders and my needs. He was incredibly responsive and went above and beyond to manage our various stakeholders and turn around a big piece of work in a short amount of time. I have no hesitation in recommending Ivan or LCN Legal – they are what all solicitors should be!

Becky Karver, CFO
Deallus Consulting

It is my privilege to recommend Ivan. He is able to process requirements quickly and formulate an effective strategy that protects one’s commercial interests. He is very personable and exceeds expectations. A great lawyer!

Roop Singh Sood, Executive Producer
AKA Filmworks

Free Guide: Effective Intercompany Agreements for TP Compliance