Tax, accounting & corporate advisory
TAX ADVISORY
- Advisory on direct and indirect taxation for domestic and international companies and groups (compliance services, tax fulfilments, preparation and filing of tax returns, responses to queries, delivery of tax opinions);
- Planning and execution of extraordinary transactions involving corporate restructuring operations (mergers, demergers, business contributions, conversions);
- Advisory on corporate restructuring transactions and business group reorganisations;
- Opinions, independent certifications and fairness opinions in the context of financial transactions and M&A;
- Assistance on the tax aspects of trust establishment and administration;
- Advisory in connection with the issuance of incentive plans, stock option plans, management incentive plans (MIPs), as well as employee benefits schemes and productivity bonuses;
- Advisory on tax incentives and tax credits;
- Advisory on international tax planning;
- Advisory to legal entities and permanent establishments of Italian companies abroad;
- Advisory to permanent establishments in Italy of foreign entities;
- Preparation and filing of all categories of tax ruling requests (interpelli);
- Dealings with Tax Authorities in international ruling procedures;
- Assistance in connection with tax regimes designed to incentivise the transfer of tax residence to Italy (e.g. the inbound workers regime – regime degli impatriati – and the so-called flat tax regime).
ACCOUNTING ADVISORY
- Assistance in identifying the correct accounting recognition, measurement and classification of business transactions — in accordance with either domestic accounting standards (OIC) or international standards (IAS/IFRS) — both for the purposes of preparing annual and consolidated financial statements and in the context of civil litigation and out-of-court disputes (arbitration);
- Assistance in the transition to international accounting standards (so-called First-Time Adoption — FTA);
- Assistance in impairment testing of intangible assets and equity investments, and in connection with Purchase Price Allocation (PPA) in the context of extraordinary transactions carried out by both IAS/IFRS adopters and OIC adopters;
- Assistance in the definition of appropriate administrative and accounting organisational procedures;
- Expert witness services on accounting matters in civil and criminal proceedings.
CORPORATE ADVISORY
- Advisory and assistance in the functioning of corporate bodies, verification and maintenance of corporate books and registers;
- Support in new business ventures, definition of the optimal corporate, statutory and governance structure, and company incorporation;
- Drafting of articles of association and shareholders’ agreements;
- Corporate reorganisations and extraordinary transactions;
- Definition and reorganisation of corporate governance arrangements;
- Resolution of intra-corporate body disputes;
- Transfer of shareholdings;
- Share capital transactions;
- Corporate conversions;
- Shareholder loans; with particular reference to holding companies and group direction and coordination;
- Commercial contracts and business agreements;
- Joint ventures and other strategic arrangements;
- Company domiciliation;