Insured for over 10 million euros
Coordination and legal analysis
Arletti&Partners offers expert assistance for the cross-functional team coordination and the legal compliance of Large-Scale Projects. This assistance includes an in-depth regulatory analysis and legal opinions on the Home & Host Country.
The consulting activity is carried out through an in-depth analysis of the project, verifying its correct legal qualification pursuant to Directives 2014/24/EU, 2014/25/EU, 2014/23/EU – all implemented in Legislative Decree No. 36/2023 (Codice dei Contratti Pubblici) in Italy – and case law.
A&P assists the coordinating company and the contractors in drafting and reviewing the contract between them, including a preliminary analysis of intercompany conditions and any re-invoicing. It also supports the management of operational requirements.
A&P also carries out a structured assessment of the permanent establishment risk pursuant to Article 5 of the OECD Model, taking into account the temporal and functional factors indicated by the new OECD Commentary, as well as the possible commercial relevance of the activity carried out abroad.
Other areas, such as tax, accounting, compliance, social security, and migration (EU and non-EU), are managed by the firm’s multidisciplinary teams, ensuring an integrated and coordinated approach.
Workplace safety profiles are also analyzed, correctly identifying the obligations and responsibilities of both the contractors and the coordinator.
Delivery of the service
The assistance from A&P Studio is provided either remotely or in person, depending on the client’s needs.
We aim to provide an initial response within 24 hours of receiving your request.
In addition, we offer:
– remote management of all accounting, tax, and administrative obligations related to VAT;
– IT tools that ensure maximum efficiency, without the need to travel from your own country or operational site;
– consultancy provided by our Chartered Accountants and accounting experts in English.
Thanks to this integrated approach, the client can complete the entire procedure without having to travel, maintaining constant contact with the assigned professional and receiving qualified assistance at every stage of the process.
Timing
Consulting on legal compliance of large-scale and complex multi-contractor projects is recommended at a preliminary stage, before starting the project, in order to correctly structure contractual relationships, comply with regulatory obligations, and reduce the risk of disputes in labour, tax, and social security matters.
It is particularly appropriate for such projects, both within the European Union and to non-EU countries, where the social security system, reporting obligations, and applicable regulations vary significantly depending on the destination country and existing international agreements.
Why it is necessary to request advice on large-scale and complex multi-contractor projects
Large-scale and complex multi-contractor projects face significant tax risks if not properly structured, primarily from misallocated costs, VAT non-compliance, transfer pricing disputes, and unintended tax nexus creation under EU VAT Directive 2006/112/EC, Italian Legislative Decree 36/2023, and national tax codes.
In the case of large-scale projects involving multiple contractors, perhaps from multiple countries, various legal jurisdictions may apply to the performance of the project. Our expertise is strongly recommended in order to understand which laws – among the various jurisdictions – apply.
Adopting a cautious and preventive approach allows for full compliance with Italian and European legislation, protecting the company and the workers involved, and significantly reducing the risk of audits, sanctions, and disputes.
Who will it benefit?
This service is directed towards Italian companies belonging to all sectors, who intend to conduct or participate in large-scale and complex multi-contractor projects, in Italy or abroad ; and to foreign companies planning such projects in Italy or with a connection to Italy.
This service is particularly directed to companies that carry out cross-border projects, within the framework of service provision, intra-group postings, or through contractors, for which specific labour, social security, and tax obligations are required.
For example:
- An Italian contractor posting its employees in another country for the duration of the project; or
- The coordinating company organizing the work and schedule of the contractors.
In the case of projects abroad, the firm also supports companies operating in EU, EEA, or non-EU countries, where the applicable regime varies depending on the destination country and the relevant international agreements.
