Taxation of cooperatives

The firm is among those few able to offer absolutely relevant experience in the examination and resolution of issues relevant to special tax measures for the cooperative sector, as well as related accounting and financial law issues (reserves, rebates, member loans). It provides consultancy services to trade associations in the cooperative Sector.

Energy taxation

The firm provides consultation and assistance on acquisitions of company shareholdings and extraordinary finance operations. The firm has unparalleled experience in the field of energy taxation. The services we offer touch on all areas of tax issues (income tax, Robin Hood Tax, VAT, excise duties, customs duties, IMU, tax on SO2 and NOx emissions, TOSAP and COSAP) for companies operating in the electricity, gas and oil industries. In particular, both…

Financial market taxation

The firm provides consultation and assistance on acquisitions of company shareholdings and extraordinary finance operations, in connection with financial instruments intended for the domestic market, structured finance operations for Italian companies and Italian and foreign collective investment undertakings. In this sector, the consultancy handles, for example: • the issuance and placement of financial and insurance instruments; • the structuring of financing for M&A operations and project financing; • the establishment…

Corporate restructuring

The firm provides consultation and assistance on acquisitions of company shareholdings and extraordinary finance operations. More specifically, we study the most suitable acquisition structures for groups and/or company shareholdings in the preparation of financial and tax models for the individual operations, assisting in the preparatory stages for acquisitions (tax-related due diligence) and in the preparation of contracts. The firm examines issues related to direct and indirect taxation during domestic and…

Tax issues for corporations and groups

The firm offers assistance with all issues of corporate taxation of Italian companies, fixed establishments in Italy of foreign companies and Italian and foreign groups of companies. Through personalized tax assistance, the firm supports its clients both in ordinary business management operations and in strategic decisions and reorganization, including in the planning of complex corporate structures. These activities include: • consultation, whether ongoing or for a specific issue, in the…

Professionals and businesses serve real legal certainty

The thesis of the financial administration that, for the purposes of tax registers and hypo-cadastral, the total disposal of social security contributions – even in the case of more than one case – constitutes a transfer of a holding to be re-qualified as such under Article 20 Tur (Unique Registry Text) is doing much to discuss. The orientation is vital in that partisan case of the Court of Cassation, developed…

European web tax, a model that points to revenue withholding

Finding the structure of efficient web tax is one of the most important challenges that European economic ministers will face at the upcoming Ekofin meeting in Tallinn. Moreover, the Ocse itself has hitherto limited to elaborating (some action plans 1 of the Beps project) some possible web giant taxing models, leaving each country alone to implement specific rules of contrast to non-taxation of profits of the web, choosing them in…