Our Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures across all stages of tax litigation, from Tax Courts to national and European High Courts, in the following areas:
- identification and verification of the registered offices of legal entities, branches, agencies, and other corporate bodies, in compliance with national and European legislation;
- application of tax exemptions and tax reliefs available to residents and non-residents under domestic and EU law;
- eligibility for foreign tax credits in respect of taxes paid abroad and related tax assessments;
- assessment of the existence of permanent establishments in Italy under national and European legislation, taking into account the fundamental freedoms recognized under EU law;
- determination of the taxable profits attributable to Italian permanent establishments and evaluation of the defensibility of such determinations in the event of tax audits or litigation;
- verification of control relationships between resident and non-resident entities, including through the analysis of shareholders’ agreements and other governance arrangements;
- application of the arm’s length principle to transfer pricing and intercompany transactions, including assessment of potential challenges by the tax authorities;
- drafting of transfer pricing documentation and evaluation of its robustness based on administrative practice, legislative provisions, and practical experience in tax audits and litigation;qualification of foreign tax regimes and taxation of income derived from entities benefiting from preferential tax regimes, as well as capital gains arising from participations;
- application of controlled foreign company (CFC) rules, including taxation under the transparency regime and analysis of the economic activity test;
- taxation of cross-border income flows;
- identification of hybrid entities and analysis of the related tax obligations for resident taxpayers.
The Fiirm also provides assistance in:
- drafting legislative proposals and corporate tax reform projects, drawing on the expertise gained through participation in legislative commissions, and advising trade associations and public bodies;
- bringing constitutional challenges before the Constitutional Court; seeking preliminary rulings and challenging European Commission decisions; representing clients before the Court of Justice of the European Union; assisting in infringement proceedings before the European Commission; and bringing applications before the European Court of Human Rights.
Our publications on international taxation:
- Gabriele Escalar, La nuova definizione OCSE di effettivo beneficiario, Corr. Trib. 2017, p. 3685 e segg.
