Lo studio Boscolo & Partners è noto per aver maturato una trentennale esperienza internazionale a supporto delle imprese italiane che, nell’ambito delle loro attività, hanno deciso di rivolgersi a mercati di produzione o di vendita di altri Paesi UE o extra UE.
L’assistenza viene garantita sia grazie alla presenza diretta in alcuni Paesi quali la Romania e la Serbia, sia attraverso il network CROWE, uno dei primi dieci al mondo, che garantisce riferimenti professionali in quasi tutto il mondo e di cui Boscolo & Partners è "member firm".
Il nostro supporto comincia con l’analisi del progetto aziendale di internazionalizzazione sotto il profilo societario e fiscale, e prosegue nelle successive fasi di accompagnamento per l’eventuale costituzione della società di diritto estero o per la registrazione della branch, nelle operazioni bancarie, e in ogni altro rapporto di natura contabile, fiscale e societaria tra la società controllante e la controllata estera/branch.
L'attività internazionale ci coinvolge quotidianamente con le problematiche di residenza fiscale, delle stabili organizzazioni, con le interpretazioni degli accordi contro le doppie imposizioni, con la disciplina del transfer pricing e, non da ultimo, con i calcoli dei crediti d’imposta per i redditi esteri.
Internationalisation of companies must be accompanied by proper tax planning.
All initiatives involving Italian companies in other countries have tax aspects that must be thoroughly assessed and managed in an international context characterised by increasingly complex rules.
The thorough international experience gained by the partners and professionals at Boscolo & Partners thus ensures the proper application of domestic and international legislation in order to avoid potential additional tax costs (double taxation) or risks not always known to companies with regard to CFCs (controlled foreign companies), permanent establishments, inversion, etc.
The main goal of international tax planning is therefore to enable companies to coordinate their businesses abroad through mechanisms designed to rationalise their overall tax burdens and reduce the risk of tax disputes with the tax authorities of the various countries in which they operate.
Transfer pricing is a field no longer relevant to large companies only, but that now increasingly affects small and medium businesses, given that most international trade today takes place between associated companies residing in countries with different tax systems.
The transfer-pricing assistance provided by our firm thus aims to guide companies operating in an international context to examine their intragroup transfer policies in order to arrive at a proper formulation of the transfer prices of goods and services in accordance with the "arm's-length" principle. In this framework, Boscolo & Partners prepares transfer pricing documentation required by Italian law (country file and master file), with the aid of the databases used and recognised by the revenue authorities.
Bosco & Partners assists companies with transfer pricing (and beyond) in the process of reaching advance pricing agreements with the revenue authorities in order to define the terms of the proper interpretation of the law and thus avoid potential disputes.
In a context of increasing internationalisation, Boscolo & Partners offers non-resident companies operating in Italy consultancy and assistance in managing procedures and obligations relating to employees temporarily assigned to Italy. The main activities in this area relate to legal compliance with regard to the secondment of workers (Directive 2014/67/EU and Directive 2018/967), EU secondment reporting obligations, obtaining a tax ID, figuring and paying taxes and/or contributions and the related tax return filing obligations.
Similarly, to resident companies operating abroad, Boscolo & Partners offers consultancy and assistance with international social security services (form A1) for employees temporarily seconded abroad. Thanks to its affiliation with the Crowe network, Boscolo & Partners is able to manage and provide support in managing procedures and obligations relating to employees transferred abroad.
