GLOBAL MOBILITYas LEA International Practise

GLOBAL MOBILITY

Expatriate

advisory services

GLOBAL MOBILITY

Individual global taxation

Company compliance

Social security compliance

Business immigration

Payroll

GLOBAL MOBILITYArea Of Expertise Involved

Individual global taxation

• Tax Residence identification• Tax equalization• Benefit taxation• Local revenue taxation

GLOBAL MOBILITYArea Of Expertise Involved

Company compliance

• Analysis of tax implication in hosting Country• Transfer price policy application

GLOBAL MOBILITYArea Of Expertise Involved

Social security compliance

• Analysis of the Social security international agreement• Social security calculation and payment

GLOBAL MOBILITYArea Of Expertise Involved

Business immigration

Obtaining of Work Permit

GLOBAL MOBILITYArea Of Expertise Involved

Payroll

Payroll compliance in hosting Country

GLOBAL MOBILITYArea Of Expertise Involved

‐LEA is international

‐LEA has most of the practise in

house

‐Access to a niche of business with high margin

‐Opportunity to

approach potential

Clients

‐Opportunity to leverage the service

WHY - GLOBAL MOBILITY

‐Create a LEA app for expatriates

‐Create a LEA digital brochure

‐Create a LEA standard procedure and a price list

‐Identify the LEA member

Establish a LEA Global Mobility committee

HOW - GLOBAL MOBILITY

GLOBAL MOBILITYProposal Example

GLOBAL MOBILITYServices

Welcome Arrival€ 300

Final Call€ 300

DepartureUpdate Call

€ 300

Return Update Call

€ 300

Hosting CountryDeparture Country

Calculation of taxes due in the Country of destination - € 300

Final calculation of taxes in the Country of destination – € 300

Drafting of Annual Tax Return and the related compliance in the Country of destination – On demandAnnual Tax Return for IRES (International Corporate Income Tax) and Annual TaxReturn for IRES with two RW boxes to fill in - €600 / € 800

International Treaties - € 500

Mandatory registrations – On demand

Immigration and registration – On demand

GLOBAL MOBILITYServices

Support during fiscal audit - € 250/hRequest of Social Security certificates within 2 years and more - € 200 / € 400Tax exemption - € 200Tax Credit - € 400Other fiscal and Social security compliances – On demandExamination between secondment and hiring in the country of destination –On demandDrafting/Revision of the secondment letter (Italian/ English) - € 500Drafting of Intercompany agreement - € 800Drafting of expatriates policy – On demand

GLOBAL MOBILITY“Add On” Services

GLOBAL MOBILITYOn Demand Services

Coordination activities of LEA foreign correspondents – € 180/h

Day-by-day advice activity which includes support via e-mail on questions related to global mobility - € 200/h

GLOBAL MOBILITYAdvice for the employment of

self-employed

Advice for the employment of self-employed workers in Italy - € 200 / h

Advice for the employment of self-employed workers abroad – to be defined