The team of professionals provides consultancy on tax law matters, helping clients regarding the application of Italian legislation in an international context, also due to the constant developments in interpretation by the EU and the OECD.
Alma LED also works together with Taxand, the world’s largest independent tax advisory firm with over 700 tax partners and over 2,500 tax advisors in more than 50 countries, thus availing itself of the necessary resources and experience to assist clients with regard to cross-border corporate operations.
Some of the main activities carried out:
- analysis and resolution of double taxation cases,
- identification criteria for fiscal residency of individuals, legal entity and bodies,
- interpretation of international convention regulations against double taxation,
- establishment of conciliation and arbitration procedures (Mutual Agreement Procedures, BAPs),
- freedom of establishment and freedom to provide services analysis,
- analysis of the existence of an established organisation in Italy and allocation of profits to the latter,
- analysis of cross-border payments and application of anti-hybrids rules, Mismatch Arrangements and DAC 6, and also the submitting of specific queries to the financial administration regarding taxation in some specific tax situations.