Pursuant to Regulation 583/08/EC and Directive EC 96/71 the jurisdiction of the contract is influenced by mandatory provisions of the Host Country. A&P guides undertakings in understanding and implementing employees’ contract provisions.
Social Security coverage of the employee is a mandatory issue to be fulfilled in the majority of countries worldwide. A&P checks and applies Social Security Bilateral Agreements and EU Regulation 883/2004, in particular the exemptions mentioned by Art. 12-13-16 of the Regulation.
Tax for Individual
Individual Income Tax jusrisdiction of the Country in which the working activity is performed, may rise the right to tax the income of the employee. A&P supports individuals and employer in applying Bilateral Agreements against Double Taxation.
The working activity of the employees could generate a permanent establishment of the Undertaking in the Host Country. A&P prevents the P.E. and helps companies in fullfilling the provision of Bilateral Agreements and OECD Commentary Recommendations.
The Code Law of the Host Country could impose the application of a Work Permit Visa for the employee in order to perform his working activities. Exemptions are allowed within the EU. A&P helps Companies in the analysis of the Immigration law and in the choice of the right Visa: Business Technical Visa – Work Visa – Exemptions.
Work Permit for Intra Company Transferees It is now possible to apply in favour of foreign citizens already living in the EU. Following the formal…
The financial information regarding the Italian current accounts of US citizens (Fatca) and OECD / EU (CRS / Dac2), must…
A&P holding a lecture at EURA conference on Directive 2014/67 Alretti & Partners is attending EURA conference in Munich, and…