Page 1 of 2

STUDIO RIGO CROSS-BORDER DIAGNOSTIC PROTOCOL

This diagnostic protocol establishes a structured factual overview of your international tax circumstances, including personal residency, business operations, financial flows and cross-border obligations

Through targeted questions and, where appropriate, specific factual checks, it aims to identify relevant indicators that may require further technical assessment in relation to tax residency, reporting obligations, business presence and international tax exposure.

The purpose of this protocol is to establish the factual foundation for determining the appropriate scope of professional engagement. It does not constitute tax advice, a formal assessment of your tax position, or a recommendation regarding any specific course of action.

The accuracy and relevance of any subsequent professional analysis depend on the completeness and accuracy of the information provided and the supporting facts identified.

Full Name / Legal Entity Name

Email (primary contact)

Primary country of tax residence (current or expected)

Nationality / incorporation jurisdiction

Part A — Universal Profile Triage

1. Which of the following best describes your current situation?

A
B
C
D
E
F
G
H
I

2. Which countries or jurisdictions are relevant to your situation?

Indicate all relevant countries, including those connected to your residence, work, business entities, assets, income, banking relationships or planned activities.

3. What is the main event, decision or issue you need to address?

A
B
C
D
E
F
G
H
I
J
K

Part B — Operational Triggers

4. At what stage is your situation?

A
B
C
D
E
F
G

5. Where are, or will be, the relevant activities, decisions or transactions physically carried out?

6. Which of the following records can you personally access?

7. Which types of financial flows or asset movements are relevant to your situation?

8. Can you access a recent transaction, payment record or statement relating to any of the financial flows you selected?

9. Which of the following commitments, registrations or material events have already occurred, or are planned?

10. Can you access a document or record confirming at least one of the events selected in Question 9?

A
B
C
D
E

11. When did the relevant residence, activity, transaction or arrangement begin, or when is it expected to begin?

A
B
C
D
E
F
G

Part C — Personal Residence and Connections

12. What is the relevant start date, arrival date, transaction date or expected implementation date?

If multiple dates are relevant, provide the most important date and briefly identify the event to which it relates.

13. Where do you currently live, and where do you expect to live during the relevant period?

Indicate the country or countries involved and distinguish between your current situation and any planned move.

14. Approximately how much time do you spend, or expect to spend, in Italy during the relevant calendar year?

A
B
C
D
E
F
G

15. Which of the following personal or economic connections exist in Italy or another relevant country?

16. Do you have records that can help establish your physical presence or personal connections during the relevant period?

Part D — Corporate Direction and Substance

17. Does your situation involve a company, partnership, trust or other legal or business arrangement?

A
B
C
D
E

18. Where are the principal management, operational or commercial activities carried out?

19. Which operational resources or records exist and can be accessed? (if #17 is positive)

20. Can you access a dated record showing where, when or by whom a material business decision or transaction was made? (if #17 is positive)

A
B
C
D
E
F

21. What is the approximate value of the assets, income, business activity or transactions directly involved?

A
B
C
D
E
F

22. Does your situation involve a specific tax filing, payment, reporting obligation or official request that may require action?

A
B
C
D
E
F

23. Is there a deadline or formal time limit that applies to your situation?

A
B
C
D
E
F

24. Have you previously received professional advice or implemented a tax or legal arrangement relevant to this situation?

A
B
C
D
E
F
G

25. What would you most like Studio Rigo to determine? (3 max)

26. Is there any material fact, event or deadline that has not been covered by the questions above?

Please provide a concise description. Do not include passwords, access credentials or unnecessary sensitive personal information.
Based on your responses, your case will be evaluated within our cross-border tax classification framework.
Only cases requiring structured cross-jurisdictional analysis proceed to advisory engagement.