Assisted a Swedish leader of automotive industry in (i) the negotiation with the Italian Tax Authorities, (ii) the litigation before the Italian Tax Courts and (iii) the activation of several MAPs under the EU Arbitration Convention aimed at eliminating double taxation issues arising from transfer pricing adjustments.
 

Practices

Tax

Industries

Automotive

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Assisted the Italian branch of a leading German Bank in the definition of its transfer pricing policy and in the determination of the income attributable to the Italian branch and preparation of the relevant TP documentation.
 

Practices

Tax

Industries

Banking & Finance

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Assisted one of the world’s leading eyewear Italian Group, in (i) the negotiation with the Italian Tax Authorities, (ii) litigation before the Italian Tax Courts and (iii) activation of several MAPs under the EU Arbitration Convention aimed at eliminating double taxation issues arising from transfer pricing adjustments.
 

Practices

Tax

Industries

Fashion and Luxury

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Assisted an Italian company involved in the food ingredients industry, part of a leading French Group, in the definition of its transfer pricing policy as well as on the approach to be taken.
 

Practices

Tax

Industries

Agri-Food

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Assisted a Spanish Group leader of world’s petfood industry on relevant transfer pricing matters involving high value intangibles with respect to acquisition and post-acquisition restructuring.
 

Practices

Tax

Industries

Agri-Food

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See more track records

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Assisted a leading company in negotiations on the attribution of profits to an alleged Permanent Establishment (both the personal and the material ones). As a result, the Italian Tax Authorities discharged their allegations on the material PE and drastically reviewed their allegations on the personal permanent establishment. The higher tax to be paid by the party advised were so reduced by more than 90% definitely.

Practices

Tax

Industries

Betting and Gaming

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Assisted an MNE Group in structure and execute a business restructuring project. This project involved several professionals from different expertise within the law firm and was undertaken in order to generate increased efficiencies for the entire group.

Practices

Tax

Industries

Automotive

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Assisted an EU leading Group with respect to a tax ruling on the tax-regime applicable to the contribution of an Italian permanent establishment of a non-resident company into an Italian company.

Practices

Tax

Industries

Automotive

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Assisted a Banking Group in structuring a policy to apply for the substitutive tax on long-term financing.

Practices

Tax

Industries

Banking & Finance

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Assisted a world leading Group in full succesfully tax litigations on the VAT rates applicable on water supply.

Practices

Tax

Industries

Agri-Food

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Assisted a leading Group in tax litigations on betting Tax legislation. A Tax Court referred four cases, seeing us as attorneys, to the Constitutional Court.

Practices

Tax

Industries

Betting and Gaming

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Assisted a leading Group in tax litigations on the recoverability of withholding tax on loan interest paid in a non-EU country. With full victory before the Tax Courts of First and Second Instance, as a consequence, an order against the Italian Tax Authorities to refund a huge amount to the client has been pronounced.

Practices

Tax

Industries

Banking & Finance

La Digital Tax Europea: il crepuscolo di una travagliata norma nazionale?

GAZZO M. – FOTI A.
Download Pdf
April 9th, 2018

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Regime IVA per le navi adibite alla navigazione in alto mare – Risoluzione dell’Agenzia delle Entrate n.6/E del 16/01/2018

GAZZO M. – VALENTE A.
Download Pdf
February 8th, 2018

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Iper e Super Ammortamento: proroga e novità della Legge di Bilancio 2018

GAZZO M. – VALENTE A.
Download Pdf
February 8th, 2018

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Nuovi sviluppi del progetto BEPS: 68 giurisdizioni firmano il trattato multilaterale

GAZZO M. – VALENTE A.
Dogane.Export, n.7 Luglio 2017
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July 1th, 2017

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Transfer price, nuovi standard applicabili anche per la diminuzione del reddito

GAZZO M. – DEL SOLE A.
Il Sole 24 Ore
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May 9th, 2017

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Acqua non minerale con IVA al 10%

GAZZO M. – CONTE D.
Il Sole 24 Ore
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November 23rd, 2016

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Meno vincoli alle procedure sui prezzi di trasferimento

GAZZO M. – ZONA T.
Il Sole 24 Ore
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May 25th, 2016

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Rimborsi Irap a tutta velocità

GAZZO M. – CONTE D.
Italia Oggi 7
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May 12nd, 2016

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Processo sospeso solo con richiesta di tutte le parti

GAZZO M. – CONTE D.
Il Sole 24 Ore
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March 29th, 2016

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Nei giochi la presunzione di stabile organizzazione

GAZZO M. – PENNESI M.
Il Sole 24 Ore
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January 7th, 2016

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Attribution of Free Capital to Permanent Establishment of a Bank: A Vexed Issue. A General Overview and the Italian ‘State of the Art’

GAZZO M.
Intertax, vol. 37, 2009, pp. 647-653, Wolters Kluwer Law & Business
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2009

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Transfer-pricing – Ruling internazionale: luci ed ombre del nuovo istituto

GAZZO M.
Fiscalità Internazionale, Kluwer Ipsoa n. 2
2004

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Trattamento degli utili distribuiti da società di persone italiane a soci non residenti

GAZZO M.
Fiscalità Internazionale, Kluwer Ipsoa n. 1
2004

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Le novità della riforma fiscale: le modifiche rispetto allo schema di D.Lgs. del 12 settembre-Le operazioni straordinarie

GAZZO M.
Fiscalità Internazionale, Kluwer Ipsoa n. 1
2004

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Riforma Tremonti e profili fiscali connessi alle operazioni straordinarie: la querelle continua

GAZZO M.
Fiscalità Internazionale, Kluwer Ipsoa n. 1
2003

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Permanent Establishment through Related Corporations: New Case Law in Italy and its Impact on Multinational Flows

GAZZO M.
IBFD Bulletin n. 6
2003

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Profili internazionali della residenza fiscale delle persone fisiche, in Rivista di diritto tributario

GAZZO M.
Giuffrè Editore
June, 2002

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Italy’s CFC Legislation implemented and participation exemption extended

GAZZO M.
IBFD Bulletin n. 2
2002

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Conferimento d’azienda neutrale: limiti del sistema

GAZZO M.
“il fisco” n. 37
2001

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Riorganizzazioni aziendali: le novità nel bilancio 2000

GAZZO M.
“il fisco” n. 17
2001

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Dividend flows: treaty rules or the parent-subsidiary directive? The Italy-UK experience

GAZZO M.
IBFD Bulletin n. 1
2001

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I conferimenti intra-comunitari nella prassi ministeriale

GAZZO M.
“il fisco” n. 46
2000

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CFC Legislation: luci ed ombre della nuova proposta legislativa. prime riflessioni

GAZZO M.
“il fisco” n. 38
2000

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Risoluzione n. 105/E del 6 luglio 2000: il credito d’imposta limitato e l’utilizzo delle perdite fiscali

GAZZO M.
“il fisco” n. 32
2000

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Imposizione differita e conferimento d’azienda in regime di neutralità: obbligo o facoltà?

GAZZO M.
“il fisco” n. 27
2000

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Dividendi azionari: regime convenzionale o Direttiva madre-figlia? L’esperienza italo-britannica

GAZZO M.
“il fisco” n. 18
2000