{"id":1488,"date":"2017-01-20T15:06:06","date_gmt":"2017-01-20T14:06:06","guid":{"rendered":"http:\/\/www.zagarese.net\/en\/?page_id=1488"},"modified":"2024-09-13T10:36:35","modified_gmt":"2024-09-13T08:36:35","slug":"international-taxation","status":"publish","type":"page","link":"https:\/\/www.zagarese.net\/en\/international-taxation\/","title":{"rendered":"International taxation"},"content":{"rendered":"<p>[et_pb_section admin_label=&#8221;section&#8221;][et_pb_row admin_label=&#8221;row&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; custom_width_percent=&#8221;93%&#8221; use_custom_gutter=&#8221;off&#8221; padding_mobile=&#8221;off&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; parallax_2=&#8221;off&#8221; parallax_method_2=&#8221;off&#8221; column_padding_mobile=&#8221;on&#8221; custom_css_main_element=&#8221;width: 96%;&#8221; custom_css_main_2=&#8221;background-color: cornsilk;||padding-right: 6px;||padding-left: 6px;||padding-top: 3%;||border: 1px lightgrey solid;&#8221;][et_pb_column type=&#8221;3_4&#8243;][et_pb_text admin_label=&#8221;Testo&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]<\/p>\n<h1><strong>International taxation<\/strong><\/h1>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-1280\" src=\"http:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-300x180.jpg\" alt=\"03.internaz\" width=\"300\" height=\"180\" srcset=\"https:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-300x180.jpg 300w, https:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-768x461.jpg 768w, https:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-1024x614.jpg 1024w, https:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-1080x648.jpg 1080w, https:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz.jpg 1600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>The increase in international trade and increasing globalization have brought significant changes in the market and in production activities, creating significant difficulties, especially with regard to the rules of international tax law.<\/p>\n<p>In most cases, a company wanting to relocate or to open branches abroad faces barriers comprising regulations that are difficult to understand and complex bureaucratic obligations. The Firm, expert in issues related to the internationalization of companies, assists businesses together with the support of the broad <em>network<\/em> of professionals it belongs to.<\/p>\n<p>The Firm assists companies in evaluating relocation procedures, internationalization or repatriation of corporate structures, providing consulting services and advice on international tax issues.<\/p>\n<p>Assistance is given to Italian organizations and subsidiaries of foreign groups in starting their business with accounting services and consultancy services to the Corporate bodies.<\/p>\n<p>The following services are provided:<\/p>\n<ul>\n<li>assistance in selecting the geographic location of new production and\/or distribution plants and the legal form to be adopted;<\/li>\n<li>in-depth study of the civil and tax law of the foreign country;<\/li>\n<li>preparation of <em>business planning<\/em> and <em>tax planning;<\/em><\/li>\n<li>contractual consultancy services, also with regard to <em>joint ventures;<\/em><\/li>\n<li>preparation of <em>budgeting<\/em> and <em>reporting<\/em> models used to monitor the <em>performance<\/em> of production units in foreign countries;<\/li>\n<li>designing of models intended to optimize cash flows within multinational groups;<\/li>\n<li>support in the establishment of foreign <em>holdings,<\/em> <em>trusts,<\/em> and permanent establishments;<\/li>\n<li>collaboration in the implementation of extraordinary cross-border transactions;<\/li>\n<li>analysis and proper use of the opportunities provided by international conventions;<\/li>\n<li>assistance in the defence of tax assessments related to direct and indirect taxation concerning relations with foreign countries;<\/li>\n<li><em>CFC<\/em> regimes <em>(Controlled Foreign Companies);<\/em><\/li>\n<li>preparation of international <em>ruling <\/em>petitions<em>.<\/em><\/li>\n<\/ul>\n<p>The Firm specializes in the preparation of <em>transfer pricing<\/em> projects, which include the procedures and documentation (e.g., <em>Master file and Country Specific)<\/em> established by supranational authorities, current legislation, and\/or internal procedures.<\/p>\n<p>The Firm provides assistance on customs procedures, providing expert support during all phases of the relationship with foreign countries: imports, exports, litigation, contacts and relations with relevant authorities, operators, and foreign professionals.<\/p>\n<p>The Firm can also assist and support the submission of the Authorised Economic Operator (AEO) application to the relevant customs authorities and subsequent procedures.<\/p>\n<p>The Firm provides assistance under the <em>Voluntary Disclosure<\/em> procedure in order to report and regularize the possession of assets abroad.<\/p>\n<p>With proven experience and specialization in the field, the Firm is an authorized intermediary for the transmission of the voluntary disclosure program application form, assisting the taxpayer in the presentation of the report and the necessary documentation. The activities performed by the Firm also include the initiation of adversarial proceedings with tax authorities.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243;][et_pb_sidebar admin_label=&#8221;Barra Laterale&#8221; orientation=&#8221;right&#8221; area=&#8221;et_pb_widget_area_9&#8243; background_layout=&#8221;light&#8221; remove_border=&#8221;on&#8221;]<\/p>\n<p>[\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>International taxation The increase in international trade and increasing globalization have brought significant changes in the market and in production activities, creating significant difficulties, especially with regard to the rules of international tax law. In most cases, a company wanting to relocate or to open branches abroad faces barriers comprising regulations that are difficult to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<p>[et_pb_section admin_label=\"section\"][et_pb_row admin_label=\"row\" make_fullwidth=\"off\" use_custom_width=\"off\" width_unit=\"on\" custom_width_percent=\"93%\" use_custom_gutter=\"off\" padding_mobile=\"off\" allow_player_pause=\"off\" parallax=\"off\" parallax_method=\"off\" make_equal=\"off\" parallax_1=\"off\" parallax_method_1=\"off\" parallax_2=\"off\" parallax_method_2=\"off\" column_padding_mobile=\"on\" custom_css_main_element=\"width: 96%;\" custom_css_main_2=\"background-color: cornsilk;||padding-right: 6px;||padding-left: 6px;||padding-top: 3%;||border: 1px lightgrey solid;\"][et_pb_column type=\"3_4\"][et_pb_text admin_label=\"Testo\" background_layout=\"light\" text_orientation=\"left\" use_border_color=\"off\" border_color=\"#ffffff\" border_style=\"solid\"]<\/p><h1><strong>Area fiscalit\u00e0 internazionale<\/strong><\/h1><p><img class=\"alignleft size-medium wp-image-1280\" src=\"http:\/\/www.zagarese.net\/wp-content\/uploads\/2016\/11\/03.internaz-300x180.jpg\" alt=\"03.internaz\" width=\"300\" height=\"180\" \/>L\u2019incremento dei traffici internazionali e la crescente globalizzazione hanno portato significativi cambiamenti nel mercato e nelle attivit\u00e0 produttive, creando rilevanti problematiche, in particolar modo per quanto attiene alle regole del diritto tributario internazionale.<\/p><p>L\u2019impresa che decide di delocalizzare o di aprire delle filiali all\u2019estero si trova, nella maggior parte dei casi, ad affrontare delle barriere costituite da normative di difficile comprensione e da complessi adempimenti burocratici. Lo Studio, esperto in problematiche relative all\u2019internazionalizzazione delle imprese, interviene dando supporto agli operatori economici, anche grazie al <em>network <\/em>di cui fanno parte i professionisti.<\/p><p>Lo Studio affianca le imprese nella valutazione di percorsi di delocalizzazione, internazionalizzazione o rimpatrio di strutture aziendali, fornendo servizi di consulenza e pareri su problematiche di fiscalit\u00e0 internazionale.<\/p><p>Viene data assistenza a stabili organizzazioni e filiali italiane di gruppi stranieri nell\u2019avvio dell\u2019attivit\u00e0 con servizi contabili e assistenza agli Organi sociali.<\/p><p>Vengono forniti i seguenti servizi:<\/p><ul><li>assistenza nella scelta della localizzazione geografica di nuovi stabilimenti produttivi e\/o distributivi e della forma giuridica da adottare;<\/li><li>approfondimento della legislazione civilistica e fiscale del Paese estero;<\/li><li>predisposizione di <em>business planning <\/em>e di <em>tax planning;<\/em><\/li><li>consulenza nella contrattualistica, anche con riguardo alle <em>joint venture;<\/em><\/li><li>predisposizione di modelli di <em>budgeting <\/em>e <em>reporting<\/em> utilizzati per monitorare le <em>performance <\/em>dell\u2019unit\u00e0 produttiva nel Paese estero;<\/li><li>redazione di modelli utili per ottimizzare i flussi di cassa all\u2019interno di gruppi multinazionali;<\/li><li>ausilio nella costituzione di <em>holding<\/em> estere, di <em>trust<\/em> e di stabili organizzazioni;<\/li><li>collaborazione nella realizzazione di operazioni straordinarie transfrontaliere;<\/li><li>analisi e corretto utilizzo delle opportunit\u00e0 fornite dalle convenzioni internazionali;<\/li><li>assistenza nella difesa da accertamenti fiscali aventi ad oggetto tematiche di fiscalit\u00e0 diretta ed indiretta riguardanti i rapporti con l\u2019estero;<\/li><li>regime delle <em>CFC (Controlled Foreign Companies);<\/em><\/li><li>predisposizione di istanze di <em>ruling <\/em><\/li><\/ul><p>Lo Studio \u00e8 specializzato nell\u2019elaborazione di progetti di <em>transfer pricing<\/em>, che comprendono le procedure e la documentazione (a titolo esemplificativo <em>Master file e Country Specific)<\/em> stabilita dagli Organismi sovranazionali, dalla legislazione vigente e dalla prassi interna.<\/p><p>Lo Studio offre assistenza in materia di procedure doganali, fornendo un supporto qualificato durante tutte le fasi del rapporto con l\u2019estero: importazioni, esportazioni, contenziosi, contatti e relazioni con le autorit\u00e0, gli operatori e i professionisti stranieri.<\/p><p>I Professionisti dello Studio sono, inoltre, a disposizione del cliente per la presentazione della richiesta di riconoscimento alle autorit\u00e0 doganali dello <em>status<\/em> di operatore economico autorizzato (AEO) e per le successive verifiche che ne derivano.<\/p><p>Lo Studio presta assistenza nell\u2019ambito della procedura di collaborazione volontaria, meglio conosciuta come <em>Voluntary Disclosure,<\/em> per regolarizzare la detenzione di capitali all\u2019estero.<\/p><p>Con comprovata esperienza e specializzazione in materia, lo Studio assume la qualifica di intermediario per la trasmissione del modello di richiesta di accesso alla procedura, assistendo il contribuente nel produrre la relazione di accompagnamento e la documentazione necessaria. L\u2019attivit\u00e0 effettuata dallo Studio comprende anche l\u2019instaurazione di un contraddittorio con l\u2019Amministrazione finanziaria.<\/p><p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\"1_4\"][et_pb_sidebar admin_label=\"Barra Laterale\" orientation=\"right\" area=\"et_pb_widget_area_4\" background_layout=\"light\" remove_border=\"on\"] [\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","_et_gb_content_width":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/pages\/1488"}],"collection":[{"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/comments?post=1488"}],"version-history":[{"count":3,"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/pages\/1488\/revisions"}],"predecessor-version":[{"id":1524,"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/pages\/1488\/revisions\/1524"}],"wp:attachment":[{"href":"https:\/\/www.zagarese.net\/en\/wp-json\/wp\/v2\/media?parent=1488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}