SOLUTIONS FOR BUSINESSES
Click on one of the boxes on the left for the description of our firm’s solutions.
transfer pricing
Transfer pricing is probably the most complex area of international taxation. When a company sells / purchases services or assets with a foreign subsidiary, or a foreign company with a common partner, it must provide documentation to demonstrate that the prices of the goods / services in question are those that would have been practiced by an independent third party company. Transfer pricing is the area most at risk of assessment in 2017, and it is not surprising, given the attention that the OECD and the Fiscal Agencies of the various states put there. Studio Tison & Martire in recent years has gained experience in this field, and can help you to test the riskiness of your group structure, draw up intragroup contracts, perform functional and comparability analysis.International VAT
Particular attention must be paid to the VAT consequences of transactions with foreign countries. Some examples: In the case of sales to private individuals resident in another EU country (ie B2C distance sales), you may risk to exceeded the given limits, which will trigger the mandatory VAT registration in the country where the buyer resides; In case of processing and subsequent dispatch to another customer (company or private) in another country, registration obligations may arise for VAT purposes in one or the other country; Studio Tison & Martire can help you to structure intra-and extra-EU VAT transactions, and fulfill the related communication obligations (eg intrastat).international tax
When a company enters in a foreign market, it must take into account at least 3 levels of international tax laws, intertwined though different: the domestic law, European laws, and a series of bi- or multilateral agreements. In this context, it is necessary to have clear ideas before starting an investment: the (negative!) example is the client who arrives at the office saying "Oh, by the way, I have grounded a company there, then we will see". Moreover, in the last few years the risk of seeing the income of one's company taxed in other countries has increased exponentially, even in the absence of a legal entity present in the target state: the most common cases are the warehouses or local agents that create the so called Permanent Establishment (PE). If you want to start a business, or if you want to check your group structure, the Studio Tison & Martire will be able to suggest you what to do.tax advisory
According to a famous saying "There are only two certainties in life: death, and taxes". But while there are clear improvements in the increase in life expectancy, in recent years there has been a worsening of the legislative quality, and consequently issues in terms of scarce certainty and increased compliance. Studio Tison & Martire can help you navigate safely in the stormy sea of Italian taxation, especially regarding CIT and Business Tax, as well as VAT.tax litigation
Studio Tison & Martire is aware of how tax litigation is often a expensive psychological burden for many taxpayers. For this reason, it has always paid particular attention to institutions that are deflationary in litigation (such as self-protection, acquiescence, accession), and to dialogue with the Tax Authority, in order to resolve disputes as far as possible before the tax process begins.business consulting
Not all problems have simple solutions. To face the complexity of the major business problems, it is necessary to observe the fact from more points of view. Studio Tison & Martire can help you in the business choices both in the preparation of documents to support management (drafting analysis, business plans, budgets), and in carrying out M&A operations, as well as make or buy decisions.Starting your business
If starting a business is a bit like taking a trip, the choice of the corporate structure can be considered as the dress: if the goal is the mountain, you cannot wear a swimsuit. Studio Tison & Martire will help you in choosing and setting up the best "dress" for starting your business.Financial statements and compliance activities
To us, the financial statements are an act of critical knowledge on the economic-financial development of the company in a given period, not a mere compliance document. In fact, precise information allows the company to limit information asymmetries and increase the trust of the various stakeholders (eg banks and tax agencies). Precision also characterizes our compliance solutions, such as the preparation of tax returns, the submission of the quarterly spesometer, intrastat declarations, etc.accounting services
Accounting is the basis on which business decisions are based. For this reason, even before purely fiscal reasons, it must be kept in order and efficiency. "Messy" accounting can lead the entrepreneur to make wrong choices. Furthermore, it may lead the Tax Authority to doubt its veracity. Studio Tison & Martire will help you keep orderly and accurate accounts, so that it can be a valid tool to support entrepreneurial choices and, consequently, respond to the compliance duties dictated by law.related articles
Da “Il Commercialista Veneto” n. 232 (click to download) 1. Premessa Il principio di libera concorrenza (arm’s length principle) è stato introdotto [1] nell’articolo 9(1) del Modello di Convenzione Fiscale dell’OCSE (MC) al fine di contrastare i casi di doppia imposizione[2] degli utili d’impresa[3] in seno ai gruppi di imprese multinazionali. In presenza di un […]
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Da “Il Commercialista Veneto” n. 238 (click to download) Alcuni concetti preliminari I principi di destinazione e di origine Come sappiamo, l’IVA è un’imposta generale sui consumi gravante sulle cessioni di beni, sulle prestazioni di servizi e sulle importazioni di beni in proporzione al loro prezzo, indipendentemente dal numero dei passaggi fino al consumatore finale, […]
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Da “Il Commercialista Veneto” n. 228. 1 Introduzione Le imposte sono trattate alla stregua di meri costi da parte degli agenti economici. Di conseguenza, incidono nelle scelte di localizzazione di un’attività da parte delle aziende. In altre parole, hanno effetti distorsivi sul mercato. Per eliminare (o, almeno, mitigare) alcune delle barriere o distorsioni che possano […]
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Da “Il Commercialista Veneto” n. 230 1. Premessa La cessione d’azienda (o di un suo ramo) rappresenta un’operazione esclusa dal campo d’applicazione dell’IVA.[1] È per questo applicabile l’imposta di registro[2] proporzionale,[3] la cui base imponibile[4] è pari al valore venale[5] in comune commercio.[6] Questo è formato dal valore complessivo dei singoli beni che compongono l’azienda […]
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Con la cosiddetta manovra correttiva (D.L. 50/2017), pubblicata sulla Gazzetta Ufficiale, S.O. n. 95 del 24 aprile, viene ampliato il perimetro di applicazione del cosiddetto regime dello split payment, con decorrenza dalle operazioni per le quali sarà emessa fattura dal 1° luglio 2017. Per quello che ci interessa viene novellato il comma 1 dell’articolo 17-ter, […]