PRACTICAL FORMAT

Tools

Practical tools for initial assessment of an international structure: tax risks, PE risk, VAT, banking readiness and regulatory alignment.

Tools help determine the level of risk and identify zones that require structural analysis. They do not replace a personalised review and are not a ready-made solution.

Group structure · Governance

Checklist on cross-border structuring

  • Does the structure correspond to the allocation of functions?
  • Where are key management decisions made?
  • Is the economic logic of the group documented?
  • Is there alignment between the tax model and governance system?
Go to strategic audit →
PE risk · Teams · Remote model

Checklist on PE risk and people footprint

  • Are there employees, contractors or agents in other jurisdictions?
  • Who conducts negotiations and signs contracts?
  • Where is actual management carried out?
  • Could dependent agent PE risk arise?
Check PE risk logic →
VAT · E-commerce · Fixed establishment

Checklist on VAT and fixed establishment

  • Are warehouses or fulfilment centres used in the EU?
  • Is there personnel connected with the supply of goods?
  • Is the OSS regime sufficient?
  • Do local VAT obligations arise?
Check the VAT model →
Banks · KYC · Regulatory perimeter

Checklist on banking readiness

  • Is the ownership structure aligned?
  • Is the source of funds documented?
  • Is there a consistent narrative for the economic logic?
  • Does governance meet the expectations of the bank or PSP?
Check readiness →
FAQ

Briefly, to the point

What are LEXONYX tools?

Tools are practical checklists for the initial assessment of an international structure: tax risks, PE risk, VAT, banking readiness and regulatory alignment. They help quickly identify which zones of the model require attention and prepare for a deeper review by structuring self-assessment around the key elements.

Which checklists are available?

Available checklists cover cross-border structuring, PE risk and people footprint, VAT and fixed establishment, and banking readiness. Each checklist covers its own element of the system and helps understand how aligned the model is in that area and where gaps may exist between the structure and real activity.

How should the checklists be used?

A checklist is a structured set of self-assessment questions. By going through it, you can see which zones of the model raise doubts and require attention. This is initial diagnostics: it does not replace analysis, but helps clarify priorities and prepare meaningful questions for a structural review.

Is a checklist enough instead of analysis?

No. A checklist provides an initial picture and helps structure self-assessment, but it does not evaluate the interconnections between the elements of the model. Real risks often arise at the interfaces: tax residency affects PE risk, which affects VAT and the bank. Only personalised analysis of the structure as a system provides the full picture.

NEXT STEP

Is structural analysis required?

International models require a systemic assessment. We analyse tax, governance and banking logic in combination, not separately.

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Initial qualification · scope after review of the request · no guarantee of outcome