Company Ctl Banner

Tax

CTL provides tax assistance and consulting with reference to ordinary and extraordinary transactions, including:

Taxation for companies and corporate groups, including financial and real estate groups:
  • Assistance in calculating payable tax amounts
  • Assistance with Italian and international tax consolidation (registration, consolidation, drawing up the “CNM” model)
  • Providing opinions and writing tax requests aimed at interpreting and applying the law, both at national and international level
  • Specific tax consulting for entities that adopt IAS/IFRS accounting standards and for financial institutions and banks
  • Tax consulting on tax issues regarding transactions in the real estate and renewable energy sector
  • Consulting and assistance on how to access low-tax regimes, including those relating to intellectual property, innovative start-ups and innovative SMEs, as well as cooperative compliance
  • Tax assistance for holding companies, particularly regarding the tax register, CRS and FATCA
  • Check-ups for direct taxation purposes


Company reorganisations and M&A:
  • Tax consulting in the field of Italian and cross-border company reorganisations, mergers and acquisitions
  • LBOs and MBOs as well as the circulation of intellectual property
  • Transferring residence out of Italy (so-called “exit tax) and into Italy (so-called “entry tax”)
  • Assistance to complete consulting procedures with the relevant tax authorities connected with extraordinary transactions


Transfer pricing, Patent Box, “MAP” and “APA”:
  • Assistance regarding transfer pricing
  • Assistance with reference to tax breaks relating to intellectual property, including the patent box
  • Consulting and assistance regarding the “MAP” (Mutual Agreement Procedure) and “APA” (Advanced Pricing Agreement)


International tax law:
  • Assistance with reference to the application of treaties against double taxation
  • Consulting relating to changes deriving from the OECD and BEPS action plan
  • Preparing notifications of tax incompatibility to the EU Commission
  • Judicial assistance in the EU Court
  • Assistance for tax management of foreign assets (preparation of the RW form)
  • Assistance regarding tax residence and the subsequent management of compliance activities in Italy and abroad


Generational transitions, taxation of assets, trusts and asset protection :
  • Consulting and tax advice in the context of generational transitions, both in Italy and abroad
  • Taxation on trusts and restrictions on use
  • Tax consulting aimed at asset protection regarding tax residence and the subsequent management of compliance activities in Italy and abroad


Taxation of natural persons:
  • Consulting and tax advice in relation to establishing tax residence in Italy or transferring residence abroad, with a particular focus on applicable low-tax regimes
  • Tax assistance with reference to real estate transactions and carrying out investments in Italy or abroad (works of art, aeroplanes, boats, etc.)


Taxation relating to employees:
  • Tax assistance for management pay packages
  • Analysis and consulting regarding fringe benefits and corporate welfare
  • Tax consulting in relation to so-called “expatriates”


VAT:
  • Tax assistance and consulting with reference to VAT issues in Italy and abroad
  • Tax assistance and consulting regarding real estate and financial transactions
  • Assistance regarding group VAT (applying the taxation system, periodic liquidations, preparing official declarations, etc.)
  • Assistance regarding the VAT tax representative and direct identification of foreign entities, also taking on the role of tax representative for non-EU entities through official appointment
  • Assistance regarding imports and exports, deferred payment of customs duties (also VAT)
  • Assistance regarding reimbursement requests for direct and indirect taxes (VAT) in Italy and abroad
  • VAT check-up


Assistance prior to and in relation to disputes:
  • Assistance during procedures to spontaneously regularise tax violations
  • Assistance and representation during procedures to request tax refunds
  • Assistance during tax audits
  • Assistance and consulting during inspections and with reference to measures to mitigate the dispute
  • Tax assistance, representation and defence throughout all stages of the tax dispute


Contacts

Milan Via V. Monti, 15 - 20123 Milan Rome Viale Parioli, 10 - 00197 Rome
Le Fonti Awards
CTL Advisory
Corporate and
Legal Firm

of the Year
CTL Advisory P.L.L.C. Professional Limited Liability Company - Via Vincenzo Monti n. 15 - 20123 Milan | C.F./P.IVA 02434980187 - R.E.A. MI-1987149 - Quote Capital: € 50.000 fully paid in | PEC: ctladvisory@pec.it