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.