Tuesday 13 March 2025 – 10.oo a.m. – 13.00 p.m. on Zoom, professionals Tommaso Fonti, Lucia Boccarossa, Valeria Zega will hold a seminar entitled “Tax and customs aspects of e-commerce”, organised by Camera di Commercio della Romagna and Bacciardi Partners.
To register click here
Internationalisation is an essential process for the growth and competitiveness of companies, but it has tax implications that cannot be underestimated. Operating or investing abroad without adequate planning can expose companies to the risk of disputes and significant economic impacts.
The webinar offers an analysis of the main critical issues of international taxation, provides appropriate insights to manage these critical issues and optimise tax compliance, also in light of the changes introduced by the Internationalisation Decree (DL 209/2023) and the 2025 Budget Law (L. 207/2024).
In particular, the following topics are addressed:
- Aspects of direct taxation – Tax residence of companies, permanent establishments, transfer pricing and CFC regulations;
- Aspects of global mobility – Tax residence of individuals, obligation to register with AIRE and favourable tax regime for repatriated workers;
- VAT aspects – VAT permanent establishment, conditions for VAT exemption of intra-EU supplies and exports, and documentary requirements to prove the physical movement of goods.
With a practical and concrete approach, our experts will provide useful operational suggestions and answer participants’ questions. This is an unmissable opportunity for companies that operate in foreign markets and intend to operate safely.
The webinar is part of a training project promoted by Bacciardi Partners in collaboration with the Romagna Chamber of Commerce, which aims to provide concrete support to local businesses.
Programme
- DIRECT TAXATION ASPECTS
- Tax residence of companies
- Permanent establishment for direct tax purposes
- Transfer pricing: correct management of intra-group relations
- Outline of CFC (Controlled Foreign Companies) regulations
- ASPECTS OF GLOBAL MOBILITY
- Tax residence of individuals: criteria and implications
- Obligation to register with AIRE and possible sanctions in case of violation
- Coordination with international conventions to avoid double taxation
- New favourable tax regime for repatriated workers
- VAT ASPECTS
- Permanent establishment for VAT purposes: identification criteria and tax consequences
- Intra-Community supplies: conditions for VAT exemption and documentation required to prove the physical movement of goods; news for intra-EU supplies with EXW delivery
- Export sales: requirements for VAT exemption and required forms of proof
The training materials (slides and full recording of the webinar) and the opportunity to take advantage of the one-to-one meetings service will be available exclusively to participants who accept the Bacciardi Partners privacy policy when registering for the webinar.
How to participate
Participation in the webinar is free of charge upon online registration
Subscribers will receive an email with a link to connect to the live broadcast on the Zoom platform on 12 March.
One-to-one meetings
To facilitate personalised assistance, in the days following the webinar, participants will have the opportunity to book one-to-one meetings with the speakers to ask further questions or submit concrete cases on the topics covered. The speakers will provide an initial framework response based on their experience in the field, highlighting any critical issues and illustrating possible solutions.
The one-to-one meeting, lasting about 45 minutes, is free of charge with limited booking availability and will take place remotely, to ensure maximum timeliness and flexibility. Companies that wish to book will need to fill in a preliminary form – made available during the webinar – to make the meeting more effective.
Speakers
- Mr Tommaso Fonti, LL.M., Equity Partner of Bacciardi Partners, specialised in international taxation, transfer pricing, EU and international VAT and global mobility;
- Avv. Valeria Zega, Senior Associate of Bacciardi Partners, specialised in global mobility and taxation applied to labour relations;
- Avv. Lucia Boccarossa, Senior Associate of Bacciardi Partners, specialised in EU and international VAT, real estate taxation and inheritance and donations.
Download the programme (in Italian)