{"id":27485,"date":"2023-10-10T18:25:07","date_gmt":"2023-10-10T16:25:07","guid":{"rendered":"https:\/\/www.bacciardipartners.it\/?p=27485"},"modified":"2023-10-10T18:26:15","modified_gmt":"2023-10-10T16:26:15","slug":"webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects","status":"publish","type":"post","link":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/","title":{"rendered":"CONTRACTING AND SUBCONTRACTING ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects"},"content":{"rendered":"<p><!--more--><\/p>\n<p><strong>Thursday, October 19th, 2023 &#8211; 10.00 am &#8211; 13.00 on Zoom<\/strong> our our experts <strong><a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/tommaso-fonti\/\">Tommaso Fonti<\/a><\/strong>,\u00a0 <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/lucia-boccarossa\/\"><strong>Lucia Boccarossa<\/strong><\/a> and <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/valeria-zega\/\"><strong>Valeria Zega<\/strong><\/a> will hold the webinar entitled &#8220;CONTRACTS AND SUBCONTRACTS ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects&#8221;, organised by the Chamber of Commerce of Romagna and Bacciardi Partners.<\/p>\n<h2 style=\"text-align: center;\"><a href=\"https:\/\/www.romagna.camcom.it\/internazionalizzazione\/formazione-dedicata-allinternazionalizzazione-di-impresa\/appalti-e-subappalti-allestero-modulo-ii\/appalti-e-subappalti-allestero-modulo-ii\/iscrizione-evento.htm?ID_D=14512\">To register click here<\/a><\/h2>\n<p><!--more--><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-27491 alignleft\" src=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-970x720-1.jpg\" alt=\"\" width=\"430\" height=\"319\" srcset=\"https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-970x720-1.jpg 970w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-970x720-1-768x570.jpg 768w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-970x720-1-480x356.jpg 480w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-970x720-1-560x416.jpg 560w\" sizes=\"(max-width: 430px) 100vw, 430px\" \/><\/p>\n<p>One of the main internationalization opportunities for companies is represented by the acquisition of contracts\/subcontracts for the execution of works and\/or the supply and installation of facilities abroad.<\/p>\n<p>The execution of an international contract\/subcontract assumes significant tax relevance, as it often involves the establishment of a permanent establishment abroad for the Italian company, both for direct taxes and VAT purposes.<\/p>\n<p>On this point, the speakers will explain the criteria for the construction site opened in the foreign country to qualify as a foreign permanent establishment of the Italian company, as well as the methods for determining the tax burden attributable to the permanent establishment.<\/p>\n<p>Moreover, the execution of a contract\/subcontract abroad entails the need to understand the VAT and customs regulations applicable to the handling and\/or transfer of goods\/materials, as well as to the provision of services necessary for the execution of the contract\/subcontract.<\/p>\n<p>On this point, our experts will elucidate the VAT and customs regulations applicable to contracts\/subcontracts to be performed both in EU countries and in non-EU countries.<\/p>\n<p>Lastly, the execution of an international contract\/subcontract necessitates the deployment of personnel employed by the Italian company to the construction site opened abroad, so that this personnel can physically carry out the activities subject to the contract\/subcontract.<\/p>\n<p>On this point, our experts will explain the legal, immigration, social security, and tax aspects related to the deployment of Italian personnel to the foreign construction site for the purpose of executing the contract\/subcontract.<\/p>\n<p>The webinar will have a highly practical orientation, with plenty of room for addressing participants&#8217; questions.<\/p>\n<h3>Program<\/h3>\n<p>1. <strong>DIRECT TAX ASPECTS<\/strong><br \/>\n1.1. Foreign Permanent Establishment for Direct Taxes<br \/>\n1.2. Administrative and Accounting Management of the Foreign Permanent Establishment<br \/>\n1.3. Determination of Taxable Income for the Foreign Permanent Establishment and Settlement of Taxes to be Paid Abroad<br \/>\n1.4. Double Taxation and Tax Credit for Taxes Paid Abroad by the Permanent Establishment<br \/>\n2. <strong>VAT AND CUSTOMS ASPECTS<\/strong><br \/>\n2.1. Proper Qualification of Transactions for VAT Purposes<br \/>\n2.2. Foreign Permanent Establishment for VAT Purposes<br \/>\n2.3. VAT Regulation for Contracts\/Subcontracts to be Executed in a EU Country:<br \/>\n2.3.1 VAT Regimes Applicable to Service Provisions Within the Scope of the Contract\/Subcontract Execution<br \/>\n2.3.2 VAT Regimes Applicable to the Movement and\/or Transfer of Goods\/Materials Necessary for the Contract\/Subcontract Execution<br \/>\n2.4. Overview of VAT and Customs Regulations for Contracts\/Subcontracts to be Executed in a Non-EU Country<br \/>\n3. <strong>SENDING EMPLOYEES ABROAD TO THE CONSTRUCTION SITE<\/strong><br \/>\n3.1. Methods of Deploying Company Personnel to the Construction Site<br \/>\n3.2. Administrative and Immigration Formalities Related to Employee Deployment<br \/>\n3.3. Regulations Regarding Social Security and Welfare Aspects<br \/>\n3.4. Regulations Regarding Taxation of Subordinate Employment Income<\/p>\n<p><a href=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/LOCANDINA-E-PROGRAMMA-APPALTI-E-SUBAPPALTI-ALLESTERO-Aspetti-fiscali-doganali-e-di-global-mobility.pdf\"><strong>Download the agenda (in Italian)<\/strong><\/a><\/p>\n<p><strong>Free admission.<\/strong><\/p>\n<p><em>The speech will be in Italian.<\/em><\/p>\n\n<div style=\"display: block !important; margin:0 !important; padding: 0 !important\" id=\"wpp_popup_post_end_element\"><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":27493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,16,153],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Webinar for enterprises: Transfer Pricing Documentation<\/title>\n<meta name=\"description\" content=\"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Webinar for enterprises: Transfer Pricing Documentation\" \/>\n<meta property=\"og:description\" content=\"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\" \/>\n<meta property=\"og:site_name\" content=\"Bacciardi Partners\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-10T16:25:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-10T16:26:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-480x360-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"480\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Simona Pistola\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\"},\"author\":{\"name\":\"Simona Pistola\",\"@id\":\"https:\/\/46.252.150.59\/#\/schema\/person\/0b3d0f69e5a81e0ca2f6d14fc452383f\"},\"headline\":\"CONTRACTING AND SUBCONTRACTING ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects\",\"datePublished\":\"2023-10-10T16:25:07+00:00\",\"dateModified\":\"2023-10-10T16:26:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\"},\"wordCount\":513,\"publisher\":{\"@id\":\"https:\/\/46.252.150.59\/#organization\"},\"articleSection\":[\"Area Global Mobility\",\"News\",\"International taxation Area\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\",\"url\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\",\"name\":\"Webinar for enterprises: Transfer Pricing Documentation\",\"isPartOf\":{\"@id\":\"https:\/\/46.252.150.59\/#website\"},\"datePublished\":\"2023-10-10T16:25:07+00:00\",\"dateModified\":\"2023-10-10T16:26:15+00:00\",\"description\":\"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.\",\"breadcrumb\":{\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.bacciardipartners.it\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CONTRACTING AND SUBCONTRACTING ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/46.252.150.59\/#website\",\"url\":\"https:\/\/46.252.150.59\/\",\"name\":\"Bacciardi Partners\",\"description\":\"Studio Legale Internazionale\",\"publisher\":{\"@id\":\"https:\/\/46.252.150.59\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/46.252.150.59\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/46.252.150.59\/#organization\",\"name\":\"Bacciardi Partners\",\"url\":\"https:\/\/46.252.150.59\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/46.252.150.59\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.bacciardipartners.it\/src\/uploads\/logo-bacciardi-partners-1.png\",\"contentUrl\":\"https:\/\/www.bacciardipartners.it\/src\/uploads\/logo-bacciardi-partners-1.png\",\"width\":512,\"height\":512,\"caption\":\"Bacciardi Partners\"},\"image\":{\"@id\":\"https:\/\/46.252.150.59\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/bacciard\",\"https:\/\/www.linkedin.com\/company\/bacciardi-and-partners\/\",\"https:\/\/www.youtube.com\/channel\/UCiNMebCg3xLTURpTxovN3Kg\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/46.252.150.59\/#\/schema\/person\/0b3d0f69e5a81e0ca2f6d14fc452383f\",\"name\":\"Simona Pistola\",\"url\":\"https:\/\/mail.bacciardipartners.it\/en\/author\/simona-pistola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Webinar for enterprises: Transfer Pricing Documentation","description":"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/","og_locale":"en_US","og_type":"article","og_title":"Webinar for enterprises: Transfer Pricing Documentation","og_description":"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.","og_url":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/","og_site_name":"Bacciardi Partners","article_published_time":"2023-10-10T16:25:07+00:00","article_modified_time":"2023-10-10T16:26:15+00:00","og_image":[{"width":480,"height":360,"url":"https:\/\/mail.bacciardipartners.it\/src\/uploads\/BP-appalti-e-subappalti2-480x360-1.jpg","type":"image\/jpeg"}],"author":"Simona Pistola","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#article","isPartOf":{"@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/"},"author":{"name":"Simona Pistola","@id":"https:\/\/46.252.150.59\/#\/schema\/person\/0b3d0f69e5a81e0ca2f6d14fc452383f"},"headline":"CONTRACTING AND SUBCONTRACTING ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects","datePublished":"2023-10-10T16:25:07+00:00","dateModified":"2023-10-10T16:26:15+00:00","mainEntityOfPage":{"@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/"},"wordCount":513,"publisher":{"@id":"https:\/\/46.252.150.59\/#organization"},"articleSection":["Area Global Mobility","News","International taxation Area"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/","url":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/","name":"Webinar for enterprises: Transfer Pricing Documentation","isPartOf":{"@id":"https:\/\/46.252.150.59\/#website"},"datePublished":"2023-10-10T16:25:07+00:00","dateModified":"2023-10-10T16:26:15+00:00","description":"Transfer pricing as an opportunity to manage the tax risk and preserve the enterprise value. Registration form available.","breadcrumb":{"@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mail.bacciardipartners.it\/en\/webinar-contracting-and-subcontracting-abroad-regulation-and-management-of-tax-vat-customs-global-mobility-aspects\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bacciardipartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"CONTRACTING AND SUBCONTRACTING ABROAD: regulation and management of tax, VAT\/customs and global mobility aspects"}]},{"@type":"WebSite","@id":"https:\/\/46.252.150.59\/#website","url":"https:\/\/46.252.150.59\/","name":"Bacciardi Partners","description":"Studio Legale Internazionale","publisher":{"@id":"https:\/\/46.252.150.59\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/46.252.150.59\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/46.252.150.59\/#organization","name":"Bacciardi Partners","url":"https:\/\/46.252.150.59\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/46.252.150.59\/#\/schema\/logo\/image\/","url":"https:\/\/www.bacciardipartners.it\/src\/uploads\/logo-bacciardi-partners-1.png","contentUrl":"https:\/\/www.bacciardipartners.it\/src\/uploads\/logo-bacciardi-partners-1.png","width":512,"height":512,"caption":"Bacciardi Partners"},"image":{"@id":"https:\/\/46.252.150.59\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/bacciard","https:\/\/www.linkedin.com\/company\/bacciardi-and-partners\/","https:\/\/www.youtube.com\/channel\/UCiNMebCg3xLTURpTxovN3Kg"]},{"@type":"Person","@id":"https:\/\/46.252.150.59\/#\/schema\/person\/0b3d0f69e5a81e0ca2f6d14fc452383f","name":"Simona Pistola","url":"https:\/\/mail.bacciardipartners.it\/en\/author\/simona-pistola\/"}]}},"_links":{"self":[{"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/posts\/27485"}],"collection":[{"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/comments?post=27485"}],"version-history":[{"count":1,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/posts\/27485\/revisions"}],"predecessor-version":[{"id":27501,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/posts\/27485\/revisions\/27501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/media\/27493"}],"wp:attachment":[{"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/media?parent=27485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/categories?post=27485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mail.bacciardipartners.it\/en\/wp-json\/wp\/v2\/tags?post=27485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}