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Checklists

Applied screening tools for assessing an international structure: tax risks, PE, VAT, banking readiness and regulatory alignment.

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Checklists help assess the level of risk and identify areas requiring structural analysis. They do not replace legal advice and are not a ready-made solution.

Structuring · Governance

Cross-Border Structuring Screening

Does the structure match the actual allocation of functions?
Where are key management decisions made?
Is the group’s economic rationale documented?
Is the tax model aligned with governance?

Complete an extended review →

PE · People · Remote Teams

PE-Risk & People Footprint Checklist

Are there employees or agents in other jurisdictions?
Who conducts negotiations and signs contracts?
Where is effective management carried out?
Could a dependent agent PE arise?

Assess PE risk →

VAT · E-commerce

VAT & Fixed Establishment Screening

Are warehouses or fulfillment 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 →

Banking · KYC · Regulatory

Banking Readiness Checklist

Is the ownership structure consistent?
Is the source of funds documented?
Is there a narrative explaining the economic rationale?
Does governance meet bank expectations?

Check readiness →

What next?

If a checklist produces several “red zones”, the structure requires systemic analysis. International models rarely have only one issue: tax, governance, banking and regulatory logic are interconnected.

Need a structural analysis?

Start with the intake — this will help determine priorities and the level of risk.

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The checklists are for informational purposes and do not constitute legal advice. International structures require individual analysis.