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There’s a lot of factors to this, but you have to look at the objectives of M&A tax vs international tax. The former, you’re an adviser on certain transactions and you could have some reporting leakage for when the transaction is over. For the latter, you’re advising on all things international operations. This can include transactions and restructuring that you’d see in M&A, but depending on your group will also include yearly compliance (even if there is no new international transactions) and preparing/auditing the international tax piece of the tax provision.
I work 55/60 hours year round in international, but that’s because of my clients. I have peers that have a more traditional peaks and valleys. If you advise on all things mentioned above on an outbound and calendar year clients, you can expect provision work between middle of January until middle of February. Then compliance work can start anywhere from March to the summer, client dependent. Our compliance busy season is between summer (June-ish) until 9/15 or 10/15, dependent on if the client is corporate or individual (think private equity). During the whole year, you can have planning work, which is a catch all term for anything that isn’t mentioned above.I will say planning work is typically busiest around tax reform dates and just year end as they try to cram everything in before close.
Happy to discuss more if you’d like.