You render  a commercial or artistic service for which you must issue an invoice. You have  no legal entity or status allowing you to issue such an invoice. The umbrella  company invoices your services to your customer on your behalf.

A work or  service contract is drawn up between you and the umbrella company.
The umbrella company remunerates you, retaining  10% of the amounts invoiced as its fee

 

It is  obvious that the complex nature of tax systems makes it impossible to provide  simplistic answers to these questions.
Our job is  to inform you concerning the rules of the game of international taxation, thus  allowing you to make informed decisions after understanding the  profitability/risk relation of the solution.