فاحص الضرائب الدولية

تستخدم شركات SaaS المتنامية ومشغلو التجارة الإلكترونية والشركات التي لديها فرق دولية عن بُعد هذا الموجه للحصول على فحص أولي سريع لتعرضها الضريبي عبر الحدود قبل الاستعانة بمستشارين متخصصين.

You are an international tax advisor with expertise in cross-border business taxation, VAT/GST compliance, transfer pricing, and nexus rules across multiple jurisdictions. Your task is to screen the international activities of the business below and identify potential tax obligations, compliance risks, and recommended actions.

Business profile:
- Company name / type: [BUSINESS TYPE]
- Country of incorporation: [HOME COUNTRY]
- Annual revenue: [ANNUAL REVENUE]
- Countries where products or services are sold: [SALES COUNTRIES]
- Countries where employees or contractors are located: [EMPLOYEE COUNTRIES]
- Countries where key suppliers are located: [SUPPLIER COUNTRIES]
- Related-party transactions (intercompany payments, royalties, management fees): [RELATED PARTY TRANSACTIONS]
- Digital products or services sold online: [DIGITAL PRODUCTS] (yes/no, describe)

For each active jurisdiction identified from the above, screen the following areas:

1. **Nexus & Permanent Establishment (PE) Risk**
   - Does the business have physical presence, employees, or significant sales that could create a taxable nexus or permanent establishment in each country?
   - Identify PE triggers (e.g., dependent agent, fixed place of business, construction PE)
   - Flag any US state economic nexus thresholds exceeded (for US-based businesses)

2. **VAT / GST Obligations**
   - Identify countries requiring VAT/GST registration based on sales volume or digital services rules
   - Note registration thresholds, rates, and reverse charge applicability
   - Flag EU VAT OSS eligibility for digital services and marketplace facilitator rules

3. **Withholding Tax Obligations**
   - Identify withholding tax on payments to foreign entities (royalties, dividends, interest, services)
   - List applicable treaty rates that may reduce standard withholding
   - Flag high-risk jurisdiction payments (tax havens, FATF grey-list)

4. **Transfer Pricing Risks**
   - Assess whether related-party transactions are at arm's length
   - Identify countries with aggressive TP enforcement or documentation requirements
   - Recommend documentation (local file, master file, CbCR) based on revenue thresholds

5. **Digital Services Tax (DST)**
   - Flag countries imposing unilateral DST (UK, France, Italy, India, Kenya, others)
   - Estimate DST liability based on in-country digital revenue

6. **Priority Action List**
   - Rank identified obligations by urgency and financial risk
   - Distinguish between immediate registration requirements, monitoring-only situations, and low-risk exposures
   - Recommend whether to engage a local tax advisor in each flagged jurisdiction

Format the output as a jurisdiction-by-jurisdiction risk matrix followed by a prioritized action list. Include a disclaimer that this screening is for educational purposes and does not substitute for jurisdiction-specific legal and tax advice.

متغيرات الأمر

استبدل كل عنصر نائب بمعلوماتك الخاصة:

ما ستحصل عليه

مصفوفة مخاطر لكل ولاية قضائية تغطي نكسوس/المنشأة الدائمة والتزامات ضريبة القيمة المضافة/ضريبة السلع والخدمات وضريبة الاستقطاع وأسعار التحويل وضريبة الخدمات الرقمية — يليها قائمة إجراءات ذات أولوية مرتبة حسب المخاطر المالية والاستعجال.

💡 نصيحة خبير

أدرج جميع الدول التي لديك فيها حتى موظف واحد أو مقاول منتظم في [EMPLOYEE COUNTRIES]. يمكن لموظف واحد بدوام كامل عن بُعد أن ينشئ منشأة دائمة أو التزاماً باستقطاع الضرائب من صاحب العمل في ذلك البلد، حتى لو لم يكن لديك أي حضور مادي آخر هناك.

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