International Tax

Legal developments occurring within the EU and the international community, as well as within the framework of bilateral and multilateral relations among States, are bound to play a pivotal role in the restructuring strategies of multinational enterprises. Thanks to the constant and proactive participation of international and supranational key organizations and associations, our “International Tax” team has been paving the way for guidelines, positions, and principles impacting strategic and entrepreneurial group policies.
Valente Associati GEB Partners' “International Tax" team is made up of specialized professionals that actively cooperate with tax experts in all worldwide jurisdictions, with the purpose of providing a full range of integrated services such to meet client needs.

Our “International Tax” team renders consultancy services and professional assistance on EU and international tax issues involving multinational enterprises and corporate groups on the following aspects:

  • restrictions, advantages, application scope of Double Tax Treaties;

  • implications linked to the existence and the application of bilateral or multilateral treaties regarding information exchange matters;

  • application of EU provisions regulating cross-border income flows;

  • analysis and further investigation of tax variables impacting strategic and business choices of multinational groups;

  • assistance and support in foreign expansion procedures (incorporation of subsidiaries and holding companies, opening of new representative offices, etc.);

  • consultancy and assistance on tax issues regarding foreign permanent establishments of Italian companies as well as Italian permanent establishments of foreign companies;

  • analysis and exploration of tax issues and relevant implications relating to extraordinary cross-border operations within an EU and an extra-EU framework (i.e., mergers, de-mergers, corporate contributions, participations exchange, etc.);

  • analysis and in-depth investigation of the various issues pertaining to corporate residence, in the light of domestic and treaty provisions as well as any applicable EU principles;

  • analysis and in-depth examination of EU and non-EU VAT aspects.

Our “International Tax” team also provides assistance to governmental authorities in negotiations of bilateral and multilateral agreements between/among States and between/among States and supranational institutions on the following matters:

  • elimination of double taxation;

  • enhancement of investments;

  • information exchange, tax transparency and international administrative cooperation.

We carry out substantial and ongoing policy-making activities in all EU and international tax areas, through the active participation of working groups established with EU institutions, the OECD, and other important organizations and associations operating on a supranational level.