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Corporate Tax Law


The activities which CMS Adonnino Ascoli & Cavasola Scamoni carries out with respect to tax issues involving companies, include but are not limited to, national and international tax provisions and all fiscal issues related to a wide variety of company operations performed in Italy and abroad. Our focus lies in the tax advice provided in case of: company constitution, joint ventures, M&A transactions and in all spin-off agreements both for Italian companies operating abroad and for foreign entities operating in Italy. We also assist in drafting feasibility studies in case of restructuring schemes and are experts in tax issues for stock option planning. We assist in the due diligence activities and provide advice for companies who are looking into investing (selling or acquiring) branches and subsidiaries in Italy or abroad. In addition to this, our team’s activity focuses on an in-depth analysis of all fiscal issues which involve companies, individuals and, more generally, institutions. Our professionals have also been appointed as members in statutory bodies such as board of directors and the board of auditors for major multinational companies.

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Over­seas com­pan­ies: es­tab­lish­ing a pres­ence in Italy
This note provides an over­view of the key fea­tures of a rep­res­ent­at­ive of­fice and a branch un­der Itali­an law. It con­siders how an over­seas com­pany can es­tab­lish and close a branch or a rep­res­ent­at­ive...
In the “Au­gust De­cree” the op­tion­al re­valu­ation of fixed as­sets
Art­icle 110 of Law De­cree no. 104/2020 (“Au­gust De­cree”) provides for the op­tion­al re­valu­ation of fixed as­sets, with some in­ter­est­ing pe­cu­li­ar­it­ies as com­pared to the pre­vi­ous laws provid­ing such...
The New Do­mest­ic Defin­i­tion of the “Arm’s Length Prin­ciple”
De­cree n. 50/2017 (entered in­to force on 24 April 2017 and to be im­ple­men­ted with­in the next 60 days) mod­i­fies art. 110 sec­tion 7 of the Cor­por­ate In­come Tax Code by in­tro­du­cing a new do­mest­ic defin­i­tion...
Im­port­ant changes to Itali­an Trans­fer Pri­cing Rules
De­cree n. 50/2017 (which entered in­to force on 24 April 2017 and has to be im­ple­men­ted with­in the next 60 days) in­tro­duced im­port­ant im­prove­ments to Itali­an trans­fer pri­cing rules, with par­tic­u­lar ref­er­ence...
The re­con­sid­er­a­tion by the Itali­an Rev­en­ue Agency in re­la­tion to the tax...
Cir­cu­lar Let­ter No. 4/E of March 30th 2017 is­sued by the Itali­an Rev­en­ue Agency – un­like the former po­s­i­tion which was hotly con­tested by op­er­at­ors – re­con­sidered a sig­ni­fic­ant is­sue re­lated to the...
Trans­fer Pri­cing | A stra­tegic ap­proach for glob­al busi­ness per­form­ance
As shown by the re­cent works at G20, OECD, European or UN level, mul­tina­tion­al en­ter­prises (MNEs) have to ad­apt to rap­idly chan­ging leg­al and eco­nom­ic en­vir­on­ments:le­gis­la­tions and prac­tices evolve con­stantly...
Fin­ance Law Amends Cor­por­ate Tax Pro­vi­sions
Ita­ly's cor­por­ate tax sys­tem has been mod­i­fied by the 2006 Fin­ance Law and oth­er re­cent pro­vi­sions.The most im­port­ant changes are dis­cussed be­low.