Corporation Tax - Foreign Entity

I currently have my own limited company in the UK. I am the primary director / employee. My clients are UK based, but work can be done from anywhere. "Goods" aren't really crossing borders, I'm a digital teaching / computing consultant. There has been talk of a school in Germany also wanting my services. As I can work from "anywhere" now, the family is considering relocating back to her home country (Romania). I am exploring tax implications. The Romanian system has been a "fun" one to understand, I'd like to clarify UK questions if possible. I was wondering if you'd help please 1 - In terms of corporation tax - does it matter where the clients are "from"? If I do end up with UK / Romanian / German clients, does my company have to process different tax things based on where my clients are from? 2 - In terms of corporation tax - does it matter where the business is "working from"? If it is a UK company, but as the primary employee I am working from Romania for UK clients, I am currently assuming my company pays standard UK corporation tax (I'd have personal tax implications, but that's a different forum). After all, the company itself is in the UK providing services to primarily UK clients (just the employees are elsewhere). 3 - In terms of UK corporation tax - is the registered company location important? If I were to set up a new company in Romania (eventually), would any UK corporation tax be due? Non-EU people can't buy homes in Romania unless it's through a company. It would probably make sense to have a Romanian one eventually if I can get my head around their system. If I "swap" my UK company to a Romanian one - ie a RO company providing services to clients in the UK primarily from RO (2-3 days in the UK work a year), would any UK corporation tax be due or am I looking at RO corporation tax only? Thank you for your help, Matt

Hi,
 

As Corporation Tax is self-assessed, HMRC is not able to provide a ruling on residency on this forum. You will need to consult the relevant Double Taxation Treaty between the UK and any countries based overseas. These treaties contain articles relating to the right to taxation of different types of income between countries and how to establish an individual's or a company's residence. It is up to the company to ascertain its liability to tax and its residence based on the information in these articles. The link to the Double Taxation Treaties currently in force are listed here: www.gov.uk/government/collections/tax-treaties  . Thank you .