Thursday, April 16, 2026 – 10:00 a.m. – 12:30 p.m. on Teams, our professionals, Valeria Zega, Lucia Boccarossa and Federico Migliorini will hold a seminar entitled «Contracts and Subcontracts Abroad: Regulation and Management of Tax, VAT/Customs and Global Mobility Aspects», organised by Camera di Commercio della Romagna and Bacciardi Partners.
To register click here
Securing contracts and subcontracts abroad represents one of the main growth opportunities for Italian companies.
The performance of these contracts involves tax, customs and global mobility implications that require informed management from the planning stage onward.
The opening of a construction site may constitute a permanent establishment in the foreign country, with effects for direct tax and VAT purposes, as well as consequences for the determination of taxable income and the management of double taxation.
The movement of goods and materials, and the supply of services within the framework of the contract, require proper qualification for VAT and customs purposes, which differs depending on whether the project is carried out in an EU or non-EU country.
The performance of the contract also requires the assignment of personnel to the foreign construction site, with consequent obligations in the areas of employment law, immigration, social security and taxation.
The webinar provides a systematic overview of the main operational issues, with a final session dedicated to participants’ questions.
Program
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𝐃𝐈𝐑𝐄𝐂𝐓 𝐓𝐀𝐗 𝐀𝐒𝐏𝐄𝐂𝐓𝐒
- Construction site permanent establishment abroad for direct tax purposes
- Administrative, accounting and tax management of the permanent establishment abroad
- Double taxation and foreign tax credit for taxes paid abroad by the permanent establishment
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𝐕𝐀𝐓 𝐀𝐍𝐃 𝐂𝐔𝐒𝐓𝐎𝐌𝐒 𝐀𝐒𝐏𝐄𝐂𝐓𝐒
- Proper qualification of the transaction for VAT purposes
- Permanent establishment abroad for VAT purposes
- VAT and customs regulation of contracts/subcontracts to be performed in EU and non-EU countries
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𝐒𝐄𝐍𝐃𝐈𝐍𝐆 𝐄𝐌𝐏𝐋𝐎𝐘𝐄𝐄𝐒 𝐓𝐎 𝐓𝐇𝐄 𝐅𝐎𝐑𝐄𝐈𝐆𝐍 𝐂𝐎𝐍𝐒𝐓𝐑𝐔𝐂𝐓𝐈𝐎𝐍 𝐒𝐈𝐓𝐄
- Methods for assigning employees to the construction site
- Administrative and immigration formalities connected with the assignment of personnel
- Regulation of social security aspects
- Regulation of tax aspects: methods of taxation of employment income
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Training materials
The training materials (slides and full recording of the webinar) will be available exclusively to participants who have accepted the Bacciardi Partners privacy policy when registering for the webinar.
Speakers
- Valeria Zega, Senior Associate at Bacciardi Partners, specialized in global mobility and taxation applied to employment relationships.
- Lucia Boccarossa, Senior Associate at Bacciardi Partners, specialized in EU and international VAT and customs law.
- Federico Migliorini, Of Counsel at Bacciardi Partners, chartered accountant specialized in international taxation.
Webinar date and time
- When: Thursday, April 16, 2026
- Time: 10:00 a.m. – 12:30 p.m.
- Format: online only, via Microsoft Teams platform
For Information
Chamber of Commerce of Romagna – Business Internationalisation Operational Unit
• Stefania Evangelisti – Tel: 0543 713524
• Nadia Fabbri – Tel: 0543 713447
E-mail: internazionalizzazione@romagna.camcom.it