DEPARTMENTS tax

We provide legal advice and assistance in Italian and international tax law matters.

Our Tax department comprises highly experienced specialist lawyers who work closely with experts in our other departments to provide an integrated and efficient fiscal and tax law consultancy service.

Our consolidated experience enables us to advise clients throughout all phases of their dealings with revenue authorities, including tax litigation.

The team are experts in the analysis of the fiscal issues that may arise in a wide range of transactions, including:

  • Mergers, demergers, acquisitions, contributions of assets and transfers of undertaking, joint ventures and other extraordinary transactions on both national and international levels
  • Equity, debt capital markets and structured finance transactions
  • Project finance
  • Financing and debt restructuring transactions
  • Transfer pricing
  • Investment funds
  • Voluntary disclosure
  • Employee incentives, stock option, stock grants
  • Estate planning.

We provide legal advice and assistance in Italian and international tax law matters.

Our Tax department comprises highly experienced specialist lawyers who work closely with experts in our other departments to provide an integrated and efficient fiscal and tax law consultancy service.

Our consolidated experience enables us to advise clients throughout all phases of their dealings with revenue authorities, including tax litigation.

The team are experts in the analysis of the fiscal issues that may arise in a wide range of transactions, including:

  • Mergers, demergers, acquisitions, contributions of assets and transfers of undertaking, joint ventures and other extraordinary transactions on both national and international levels
  • Equity, debt capital markets and structured finance transactions
  • Project finance
  • Financing and debt restructuring transactions
  • Transfer pricing
  • Investment funds
  • Voluntary disclosure
  • Employee incentives, stock option, stock grants
  • Estate planning.

LAWYERS

NEWS AND EVENTS

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12 Jan 21: Pavia e Ansaldo invests in tax Corporate and M&A advisory

Pavia e Ansaldo invests in tax Corporate and M&A advisory Giuseppe Alessandro Galeano and his team enter the law firm Milan, 12 January, 2021 – Law Firm Pavia e Ansaldo announces the entry in the Tax Department of Giuseppe Alessandro Galeano, as Partner, Francesca Marchiori and Niccolò Poggio, as Counsels, along with a team of 4 Senior professionals.   Thanks to this entry, Pavia e Ansaldo realizes the strategic project of providing integrated advisory to companies in M&A, corporate and extraordinary finance transactions, not only from a legal point of view, but also from the tax perspective.   Giuseppe Alessandro…

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10 Jan 20: Pavia e Ansaldo with Railpool for the acquisition of LocoItalia’s Electric Locomotive Division from FNM and Tenor

Pavia e Ansaldo with Railpool for the acquisition of LocoItalia’s Electric Locomotive Division from FNM and Tenor Milan, 10 January 2020 – Germany’s Railpool Group has signed an agreement with FNM S.p.A. of Milan, Italy, and Tenor S.r.l. of Genova, Italy, for the acquisition of the Electric Locomotive Division of LocoItalia S.r.l.. The completion of the transaction is subject to various conditions. The parties agreed to keep the value of the transaction confidential. RAILPOOL is one of the largest rolling stock providers in Europe with more than 400 locomotives offering real expertise for full service from a single source. With the…

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24 Jun 19: Pavia e Ansaldo: Marco Jannon and his team enter the Tax

Pavia e Ansaldo: Marco Jannon and his team enter the Tax Milan, 24 June 2019 – Law firm Pavia e Ansaldo announces the entry into the Tax department of Marco Jannon, as partner with a team of two professionals made up of associates, Teodoro Malquori and Mario Nunziata. With this entry Pavia e Ansaldo adds another element to its strategy aiming at providing comprehensive assistance to companies, making available a team of tax experts to support M&A, corporate and extraordinary finance transactions. Marco Jannon, qualified accountant and statutory auditor, has over the years performed his professional activity at leading Italian and international tax firms….

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19 Feb 19: Russia: VAT on the E-Services

Russia: VAT on the E-Services Rome, 19 February 2019 – A series of amendments to the Tax Code of the Russian Federation were introduced by the Law n. 335-FZ dated November 27, 2017, including the amendments to the art. 174.2 paragraph 3, in force from January 1, 2019. With above mentioned amendments a new tax regime is provide for the services rendered by foreign entities in electronic form (via the Internet, such as streaming music, films, gaming services, domain names, hosting, website and webpage support, etc.) listed in paragraph 1 of art. 174.2 of the Tax Code of the Russian…

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21 Sep 18: Tax – Il Dlgs antielusione e l’Irap per le finanziarie assimilate alle Holding

Tax – Il Dlgs antielusione e l’Irap per le finanziarie assimilate alle Holding Milano, 21 settembre 2018 – Il Consiglio dei Ministri, nel mese di agosto, ha approvato in esame preliminare il decreto legislativo di attuazione della direttiva (UE) 2016/1164, del Consiglio del 12 luglio 2016, recante norme contro le pratiche di elusione fiscale, per effetto del quale si è inteso adottare norme contro le pratiche di elusione fiscale che incidono direttamente sul funzionamento del mercato interno. Nel dettaglio, oggetto specifico di tale contributo illustrativo riguarda l’applicazione dell’aliquota Irap a quelle società finanziarie che non operano nei confronti del pubblico. Le società finanziarie che…

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14 Sep 18: Pavia e Ansaldo and Clifford Chance in TUI’s acquisition of Musement

PAVIA E ANSALDO AND CLIFFORD CHANCE IN TUI’S ACQUISITION OF MUSEMENT Milan, 14 September 2018 – TUI Group has undertaken to acquire 100% of the corporate capital of Musement S.p.A. of Milan from Micheli Associati, P101 SGR, 360 Capital 2011 Investments, Aginvest and InterWest Partners and further minority shareholders. TUI Group is the world’s leading integrated tourism company. Musement provides destination services (services to travellers at the holiday location) through the internet. The acquisition further strengthens TUI’s Destination Experiences division, following the acquisition of the Destination Management business from Hotelbeds Group earlier this year. Pavia e Ansaldo assisted TUI Group…

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26 Jul 18: Imposta sostitutiva sui finanziamenti a medio-lungo termine oltre il tenore letterale della norma (Cass. civ. Sez. Unite, Sent., N. 19106/2018)

Imposta sostitutiva sui finanziamenti a medio-lungo termine oltre il tenore letterale della norma (Cass. civ. Sez. Unite, Sent., N. 19106/2018) Milano, 26 luglio 2018 – L’istituto in commento, contenuto negli articoli da 15 a 20-bis del D.P.R. n. 601/1973, delinea una peculiare imposta sostitutiva pari allo 0,25% in luogo delle imposte indirette dovute per l’erogazione di credito da parte di soggetti determinati, infatti, sebbene discusso da tempo il beneficio fiscale è applicabile alle sole banche con esclusione, pertanto, degli intermediari finanziari. Sul tema le Sezioni Unite, con ordinanza n. 11373 del 3 giugno 2015, pur dichiarando di condividere la tesi ermeneutica restrittiva…

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27 Jun 18: Agevolazioni fiscali per persone con disabilità grave

Agevolazioni fiscali per persone con disabilità grave Milano, 27 giugno 2018 – Le persone con disabilità grave, come definita nell’articolo 3, comma 3° della L.104/1992 (http://www.gazzettaufficiale.it/eli/id/1992/02/17/092G0108/sg) e accertata con le modalità di cui al successivo articolo 4 della medesima legge, possono usufruire delle seguenti agevolazioni fiscali: 1)   Donazioni  Come noto, chiunque riceva beni per donazione o successione è tenuto a versare la relativa imposta, in base ad aliquote differenti, a seconda del grado di parentela intercorrente con la persona deceduta o donante. Nel caso di persone affette da disabilità grave (art. 3, comma 3° L. 104/1992) accertata (art. 4 L. 104/1992) il legislatore tributario riconosce un trattamento agevolato. Infatti, ai sensi dell’art. 2 comma 49-bis D.L….

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19 Feb 18: Con la Risoluzione n.17/E del 16 febbraio 2018, l’Agenzia delle Entrate ha chiarito l’ambito soggettivo di applicazione dell’articolo 15 del DPR 29 settembre 1973, n. 601

Con la Risoluzione n.17/E del 16 febbraio 2018, l’Agenzia delle Entrate ha chiarito l’ambito soggettivo di applicazione dell’articolo 15 del DPR 29 settembre 1973, n. 601 Lunedì, 19 febbraio 2018 – Con la Risoluzione n.17/E del 16 febbraio 2018, l’Agenzia delle Entrate ha del tutto opportunamente chiarito l’ambito soggettivo di applicazione dell’articolo 15 del DPR 29 settembre 1973, n. 601. In particolare il quesito al quale viene data risposta era finalizzato a ottenere un chiarimento interpretativo relativo alle modifiche normative introdotte dall’articolo 22 comma 2, lettera a) del decreto legge n. 91 del 2014 che ha integrato l’articolo 15 includendo nell’ambito…

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13 Feb 18: Russia: The second step of voluntary disclosure

Russia: The second step of voluntary disclosure 13 February 2018 – On January 30, 2018 the Parliament of the Russian Federation began the examination of the draft law on the “Second step” of the voluntary disclosure to be carried out during the period March 1st, 2018 ?C February 28, 2019. On February 9, 2018 the above mentioned draft law has been approved in the third (and last) reading and was presented for the examination of the Federation Council (the superior chamber of the Federal Assembly of the Russian Federation). The law is expected to be approved by the Council on…

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29 Apr 16: Simmons, Pavia e Ansaldo and Gatti Pavesi in the purchase and sale of Meridiana

Simmons, Pavia e Ansaldo and Gatti Pavesi in the purchase and sale of Meridiana Milan, 29 April 2016 – Simmons & Simmons, with a team coordinated by partner Dario Spinella with associates Claudia Scialdone and Guido Bianco, assisted Benson Elliot, the private equity fund specialized in real estate, in the purchase of the entire capital of Raptor, owner of the commercial center “Meridiana” of Casalecchio di Reno (Bologna). The seller, Caceis Bank Deutschland GmbH, as manager of the German investment fund Tmw Immobilien Weltfonds and Pramerica Real Estate Investors were assisted by Pavia e Ansaldo, by partner Tancredi Marino for the…