PRACTICE
ONGOING ASSISTANCE
We assist our clients on all ongoing tax-related formalities, by offering all-inclusive assistance on direct taxation, VAT, and other indirect taxes. We can boast specific expertise on issues associated with the taxation of corporate Groups.
COOPERATIVE COMPLIANCE
The Firm was closely involved in the early cooperative compliance procedures and in the adoption by businesses of a tax control network. We offer assistance and advice in managing these procedures.
PRE-LITIGATION ASSISTANCE
We work with and assist corporations and taxpayers in tax assessments and tax audits, and in all phases of pre-litigation negotiations, procedures and processes, as well as in tax mediation procedures.
LITIGATION
We have more than 10 years’ experience in litigation and we assist our Clients by offering representation and defence before the courts of any venue and degree (tax commissions, ordinary and administrative courts, Supreme Court, Constitutional Court, European Courts).
OPINIONS AND PRIVATE TAX RULINGS
Thanks to a rigorous and methodical approach, the Firm drafts opinions on peculiarly complex issues and assists Clients in filing applications for private tax rulings with the Tax Authorities with respect to domestic or international tax issues.
M&A
The Firm works with important players on the domestic and international market on the tax and legal aspects of M&A transactions, such as acquisitions/sales of stakes in businesses and going concerns, mergers, de-mergers, contributions, winding-ups.
RESTRUCTURING
We work with our Clients in all the tax and statutory issues associated with corporate reorganisation efforts, either in connection with distress situations, restructuring plans, reorganising the business or its means of financing.
TAX ISSUES IN INSOLVENCY PROCEEDINGS
The Firm assists companies in pre-bankruptcy and bankruptcy, insolvency, or extraordinary administration proceedings, and it handles tax settlement procedures as per art. 182-ter of the Bankruptcy Act.
DUE DILIGENCE
We have a proven track record in due diligence procedures, whether in connection with acquisition, sale, financial restructuring deals or when required internally. Due diligence exercises may pertain to tax issues, in addition to the accounting aspects of the companies being surveyed.
IPOs
We assist our Clients in tax issues and investigations in preparation to listings; we advise corporation on tax aspects, tax due diligence activities and provide support in drafting the required listing documentation.
INTERNATIONAL TAXATION
We provide advice on international and EU tax law, aimed at both Italian groups with companies headquartered abroad, and to foreign multinationals operating nationally, with respect to both direct taxation and VAT and other indirect taxation.
APA MAP
The Firm provides assistance on all issues relating to international arrangements by advising on Advance Pricing Agreement (APA) and Mutual Agreement Procedures (MAP) procedures as well.
TRANSFER PRICING
We assist corporations in all issues relating to the correct application of transfer pricing regulations on the foreign companies within the same group. We have accrued significant expertise in resolving disputes on transfer pricing issues.
CUSTOMS AND EXCISE DUTIES
We provide advice on customs-related (customs and VAT warehouses, import/export transactions or mandates to follow specific customs regimes, etc.) and excise duties matters with a 360-degree service, ranging from strategic planning advice, to ongoing handling of refund applications, to dealing with the Customs Agency or with European Authorities, from domestic to EU litigation.
VAT AND DIRECT TAXATION
The Firm specializes in offering advice on VAT-related matters, in identifying the correct tax treatment in intra-EU and international transactions, as well as with respect to issues associated with out-of-scope and tax-exempt transactions.
MUNICIPAL PROPERTY TAXES (IMU)
We provide advice on matters related to IMU (municipal property taxes) and on other indirect taxation on real estate properties, as well as in the various litigation phases.
INDUSTRY 4.0 AND R&D TAX CREDITS
We assist Clients in analysing whether they meet requirements to benefits from the concessions provided under the Industry 4.0 framework and from R&D tax credit and in preparing questions and private tax rulings for the Ministry of Economic Development and with the Revenue Agency.
ECOBONUS, SISMABONUS, FAÇADE BONUS AND 110% SUPERBONUS
We have accrued significant experience in the bonuses granted with respect to energy efficiency efforts on real properties. Our activity pertains to analysing requirements, preparing questions and private tax rulings with ENEA and with the Revenue Agency and certifying credits.
INHERITANCE ISSUES
We assist entrepreneurs and individuals in designing, implementing, and managing the best strategies for the appreciation, protection, and succession for the family’s legacy. We also provide assistance to High Net Worth Individuals and family offices in the day-to-day management of their wealth.
COMMERCIAL, CORPORATE, AND CIVIL LAW
The Firm’s assistance comprises both M&A transactions, with respect the relevant commercial law aspects, and as part of ordinary management through the review, for instance, of commercial contracts.
CIVIL PRE-LITIGATION AND LITIGATION
We assist Clients in all phases of pre-litigation negotiations, procedures, and proceedings, Alternative Dispute Resolution, negotiations, mediations, settlements, court arbitration. We represent and defend Clients before courts of any venue and degree, as well as in binding and informal arbitrations, administered according to the rules of the most renowned Italian and International Arbitration Chambers.