For the company
The firm offers constant assistance which is geared towards clients in both the corporate and legal tax areas, whereas it also offers integrated advice within the scope of activities stemming from these fields.
The firm analyses, defines, processes and assists clients during extraordinary transactions, including:
- mergers, demergers and determining exchange ratios;
- contributions in kind of shareholdings, businesses, assets and holdings exchanges;
- reorganising corporate groups;
- M&A operations:acquisitions and sales of corporate shares, companies and business units. Assistance with private equity and venture capital transactions. The firm provides assistance during the various phases of negotiations as part of this operation and also exercises accounting, tax-related and legal due diligence.
- Listing operations (Public Listing, Public Sale, Tax Planning);
- Debt restructuring and corporate reorganisation planning;
- Joint venture.
The firm has specific experience in a multitude of and varied aspects of taxation:
- Strategic and structural approaches towards maximising resources;
- Group taxation (i.e. holdings, national consolidated, international consolidated, VAT group and group VAT);
- International taxation (transfer price, OECD guidelines, Double taxation Treaties);
- Offering legal opinions;
- Correct fulfilment of any fiscal obligations with regards to direct taxes, VAT and other minor taxes;
- Routine taxation and declarative obligations (both direct and indirect taxes);
- The firm offers advice on and assistance with preparing both individual and consolidated financial statements which are consistent with Italian Gaap and IAS/IFRS Gaap standards;
- Impairment test processes;
- Accounting support activities in the field of corporate administration;
- Valuations and appraisals of companies, businesses, branches, brands and both tangible and intangible assets on a more general level;
- Due diligence of a fiscal, accounting and legal nature
The practice has vast experience in assistance and consultancy in the areas:
- Of tax proposal and ruling procedures;
- of facilitative procedures (i.e. Patent Box)
- of accesses, inspections and verifications, and monitoring procedures in general which have been implemented by the competent Italian Tax authorities;
- of procedures for settling any disputes with the Italian tax authorities as well as with institutes who are deflationary towards the actual dispute;
- of tax litigation proceedings being heard before Provincial and Regional Tax Commissions.
The firm operates in all areas of corporate law by supporting its clients continuously during the life of the company and by assisting them in defining all elements of corporate governance: from identifying the relationships between the shareholders and selecting the administrative and monitoring systems right through to recognising corporate organisational structures, and from adopting systems most suitable for the best international practice, through to assisting in managing generational handovers wuthin family businesses.
The firm also drafts leases for properties, businesses and drafts commercial distribution, franchising and agency contracts.
The firm offers advice on and provides assistance with the various aspects of real estate by assisting buyers, sellers and financial backers who are involved in real estate transactions during each operational phase which is focused on the acquisition, divestiture, and on the valorisation of properties, whether via a personal purchase or via real estate companies or funds.
The firm provides specific assistance in outlining the fiscal, legal and financial structure of the transaction and in carrying out any relevant due diligence activities, as well as in preparing the respective contractual documentation.
The firm’s professionals have gained a number of years of experience when holding positions in corporate or supervisory organisations, even among multinational companies.
The firm also offers book keeping services and the managing of corporate and accounting books as well as those for start-up businesses, holdings and real estate companies..
The company tackles a number of tax-related and management issues by providing its clients with a constant legislative update by (i) organising refresher seminars and conferences which are geared towards in-depth studies of the most controversial aspects of corporate tax and business management (ii) sending informative and monographic circulars with a uniquely practical take on contemporary issues.
For the individual and the Family
The firm provides full assistance to maximise managing and retaining household assets.
The firm therefore provides assistance to manage and plan real estate assets, company shreholdings, and other durable consumer goods such as boats.
The advice is considered as overall management of the assets with specific reference made to elements of fiscal and civil law.
Operational areas and relevant legal tools:
- Succession planning
- Generational handover with specific regards to any facilitation mechanisms;
- Trusts, household agreements, trustees and the transfer of righe in rem on shareholdings;
- Transfer of tax residence both within Italy and overseas;
- Filing of tax returns and consequent declaratory obligations for financial assets and assets which are owned overseas;
- Assistance for expatriates.
