ExpertiseTax

International taxation

The Firm offers advice on international tax law in the field of direct taxes (permanent establishment), VAT and other indirect taxes (withholding tax), assisting the client in the application of anti-double taxation agreements (DTT), also with reference to the developments deriving from the OECD Action Plan to counter aggressive tax planning policies known as BEPS (Base Erosion and Profit Shifting).

The Firm deals daily with the issues arising from the application of community and conventional legislation between the various foreign states, including the necessary procedures for the exemption / reduction of withholding taxes both within the EU (EU mother-daughter directive on dividends and EU directive on interests and fees) and in the context of international conventions.

The Firm has also gained experience in the field of amicable procedures of tax dispute resolution, as well as international, unilateral and multilateral ruling procedures (MAP, APA).

In countries where it is not directly present, the Firm uses a network of trustworthy correspondents in over 40 jurisdictions.

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