VAT, CIT & PIT advisory (cross-border)
Advisory memoActionable memo with registration triggers, PE/WHT risks, payroll duties — plus a step-by-step plan.
Scope
- VAT place-of-supply & registration triggers (local & OSS).
- Permanent establishment risk & CIT implications.
- WHT exposure for services/royalties; treaty relief options.
- PIT & payroll duties for inbound staff; net-to-gross model.
Outcome
- Clear go/no-go on registrations with timelines & forms.
- PE risk triage with mitigation steps and monitoring plan.
- WHT rates & documentation pack checklist.
- Payroll set-up path; certificates & monthly workflow.
US SaaS → Serbia LLC
Company setupBank opened in 14 days, VAT in 10 days; first invoice compliant.
Scope
- LLC incorporation pack & filings; UBO/KYC support.
- VAT registration with e-invoicing onboarding.
- First-invoice checklist (content, FX, VAT statement).
Outcome
- Transparent timelines aligned with bank KYC.
- First compliant invoice issued on day 1 post-VAT.
- Founder checklist for payroll & PE considerations.
WHT treaty relief (German investor)
WHT & treatiesWHT reduced to 5%; added +15% extra net.
Scope
- Treaty analysis; beneficial ownership & substance review.
- Residence certificate & documentation pack.
- Forms; filing & follow-up with tax office.
Outcome
- Reduced rate applied; refund process mapped.
- Reusable document pack & annual refresh checklist.
TP local file
Transfer PricingTNMM — 7.8% median — accepted at audit.
Scope
- Related-party mapping & scoping; functional analysis.
- Benchmarking (TNMM); policy draft; risk flags.
- Local file to audit standard; review support.
Outcome
- Defensible margin corridor; policy embedded.
- Clean review; no audit adjustments.
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