Tax Law

Transaction tax, litigation, rulings

What we do

Tax aspects of M&A transactions (deal structuring, tax neutrality, loss carry-forward, ACE, branch exemption)
International taxation of groups and cross-border transactions (double taxation treaties, BEPS, Pillar Two)
Taxation of crypto-assets and digital financial instruments (DAC8, DL Fintech, VAT and miscellaneous income profiles)
Rulings, advance tax agreements with the Italian Revenue Agency (APA, international rulings, patent box, R&D)
Tax governance and Tax Control Framework for supervised groups and cooperative compliance under art. 4 D.Lgs. 128/2015
Corporate reorganisations and tax aspects of extraordinary transactions (mergers, demergers, contributions)
Tax litigation and tax assessment (appeals before Tax Justice Courts, conciliation, tax settlement)

Service pillars

Tax aspects of M&A

Tax structuring of acquisitions, disposals, JV and carve-outs. Tax neutrality analysis under art. 176 TUIR, loss carry-forward under art. 84 TUIR, ACE management, VAT, registration and mortgage tax profiles. Structural memorandum and tax step plan integrated with SPA documentation.

International taxation

Double taxation treaties, beneficial ownership, transfer pricing, controlled foreign companies under art. 167 TUIR, exit tax under art. 166 TUIR. Implementation of BEPS 2.0 and Pillar Two rules (D.Lgs. 209/2023): GloBE, IIR, UTPR, QDMTT, top-up tax calculation and impacts on multinational groups.

Crypto-asset taxation

Taxation of crypto-asset capital gains under art. 67 TUIR, choice between declarative, administered and managed regimes. VAT profiles of crypto-asset services in light of EU case law (Hedqvist C-264/14) and national practice. DAC8 obligations (D.Lgs. 1/2024) for CASP and automatic reporting of crypto-asset accounts.

Rulings and advance agreements

Ordinary, disapplicative, anti-abuse, qualifying rulings under art. 11 L. 212/2000. International rulings under provv. AdE no. 42295/2016. Bilateral and multilateral APA. Advance agreements for new investments under art. 2 D.Lgs. 147/2015. Patent box (new regime D.L. 146/2021) and R&D tax credit.

Tax governance and Cooperative Compliance

Structuring of the Tax Control Framework for adherence to the collaborative compliance regime under D.Lgs. 128/2015. Mapping of tax risks, control measures, traceability of decisions, group tax governance. Extension to supervised entities of Tax Risk Management principles required by supervisory authorities.

Corporate reorganisations

Tax aspects of mergers, total and partial demergers, business contributions under art. 176 TUIR, contributions of controlling interests under art. 175 TUIR, share exchanges under art. 177 TUIR. Discount write-offs, realignments, PEX regime, anti-avoidance profiles under art. 10-bis L. 212/2000.

Tax litigation

Appeals before first and second instance Tax Justice Courts, appeal to the Supreme Court. Tax complaint and mediation under art. 17-bis D.Lgs. 546/1992 (rule undergoing reform with D.Lgs. 219/2023). Court conciliation, settlement assessment, tax settlement in business crisis procedures.