Tax consultancy and assistance

The firm helps companies resolve Italian and international tax problems; it can help them with tax planning and support them in group tax planning and with extraordinary operations. Companies benefit every day from the reliability and expertise of the firm's professionals in solving problems posed by the complexity of tax rules and requirements.

The firm has professionals who are specialised in solving problems relating to indirect taxation and VAT, including in international contexts.

The firm also has great experience in estate planning and solving related problems.

International taxation

The firm and its network of foreign correspondents help many international groups to tackle the growing number of problems associated with international taxation, both inbound and outbound, and in particular concerning:

  • transfer pricing,
  • international tax planning,
  • the international application of VAT,
  • the application of double taxation conventions,
  • the application of CFC laws,
  • the recovery of withholdings in other tax systems.

Legal and corporate consultancy

Studio Pugliese provides consultancy on various aspects of company law as well as ordinary and extraordinary company activities, concerning relations between companies, shareholders, directors and auditors. These activities include, among other undertakings:

  • the configuration and incorporation of companies in Italy or the expansion of Italian companies abroad;
  • support for the operation of corporate bodies, targeted to suit the company's specific characteristics;
  • consultancy and support with actions involving corporate bodies;
  • corporate support and consultancy in identifying corporate governance structures;
  • support and consultancy for the structuring of shareholders' agreements.

All professional accountants at Studio Pugliese are entered in the Ministry of Justice Register of Auditors and can also occupy positions on company boards of auditors. The activities conducted on boards of auditors go beyond the fulfilment of legal obligations and include the analysis of internal procedures, highlighting any problems and proposing solutions to improve corporate governance.

Studio Pugliese employs a multidisciplinary approach to providing contractual assistance, supporting company management in identifying the best configuration of commercial operations from a legal and tax perspective, both in Italy and internationally, and in drawing up all models and types of commercial contracts.

The firm's professionals can assist with technical consultancy in legal procedures relating to accounting, corporate processes and evaluations, as well as liability proceedings or judgements for recovery of damages.

Insolvency proceedings

The firm, in collaboration with leading law firms specialised in insolvency and in conjunction with Proactiva Consulting – a consultancy firm specialised in corporate restructuring – has for years been active in insolvency proceedings, providing support to companies obliged to enter insolvency proceedings (debt restructuring agreements, composition with creditors or bankruptcy) and undertaking professional roles to manage procedures (official receiver, administrative receiver or court-appointed liquidator).

Real estate

The firm has provided extensive support to Italian and international real estate investment funds and has created a specialised real estate department, coordinated by Mr Alessandro Meini, offering all services necessary to help manage clients' property investments.

Customs advice

The firm has a department that offers consultancy and support in customs disputes, capitalising on the contribution of specialist consultants such as Ms Cristina Zunino and Mr Enrico Perticone, who have many years' experience in the sector.

Tax disputes

Studio Pugliese, under the direction of Mr Luca Bisignani and the lawyers Cristina Zunino and Valentina Picco, draws on the talents of a team of professionals specialised in supporting companies during tax inspections, in managing the pre-litigation phase, particularly in cases of tax settlements or legal conciliation and in handling tax disputes in all levels of jurisdiction.

Extraordinary operations

Studio Pugliese offers a complete range of professional services to provide support for the following operations:

  1. Corporate restructuring: assisting companies with
    • Planning: providing support in defining the best corporate structure for the group to meet the needs of governance, estate planning, asset protection or reallocation of corporate or real estate assets;
    • Execution: providing professional support for mergers, spin-offs, transfers of companies or holdings, whether for the preparation of corporate documents or in terms of valuations (expert opinions, reports on the suitability of share swaps, etc.).

  2. M&A operations: providing professional support for the following activities
    • Accounting and administrative due diligence: aimed at acquiring the information necessary to produce a correct valuation of the target company, as well as estimating underlying risks that could influence the transaction price;
    • Legal and tax due diligence: aimed at examining a company's tax and legal structure, making it possible to examine any potential tax liabilities or risks associated with the main contracts – supply, financing or licensing – signed by the target company;
    • Legal and tax planning: identifying the most efficient acquisition structure from a legal and tax perspective;
    • Contractual assistance: both regarding the drafting of contracts and all corporate, tax and accounting requirements during execution.

Valuations and expert opinions

Studio Pugliese values holdings, companies, intangible and other corporate assets, including in the context of company crises and as part of insolvency proceedings.