This content is provided by Facchini Rossi Michelutti Studio Legale Tributario.

Partners: Marina Ampolilla, Francesco Facchini, Giancarlo Lapecorella, Stefano Massarotto, Luca Rossi, Riccardo Michelutti
Number of partners: 6
Number of lawyers: 18
Languages: English, Italian

Firm Overview:
Founded in 1998, Facchini Rossi Michelutti Studio Legale Tributario, specialising in customised tax advisory services, has achieved widespread recognition as a point of reference, nationwide, in the field of business income. On the strength of the track record of the company’s promoters, Francesco Facchini and Luca Rossi, and with a team of 22 professionals based in the firm’s Milan and Rome offices, FRM continues to develop its dynamic, innovative consultancy model.
Thanks to its know-how and strategic approach, FRM can provide the backup required by banking groups, financial institutions, commercial and industrial companies, non-profit entities, individuals and families. FRM can provide appropriate solutions for even the most complex needs which may arise in respect of all aspects of fiscal laws, both in Italy and internationally, including tax litigation.
FRM places its experience and specialised knowledge at the service of corporate and individual clients, for a new culture of observance of fiscal laws.

Main Areas of Practice:
Tax Advice
Tax on M&A
Tax Litigation

Corporate Tax:
FRM provides the fullest range of services to meet the fiscal needs of all types of companies. When managing current activities in matters concerning direct and indirect taxation, FRM works as a partner of its client companies. Special competences are dedicated to consultancy on the fiscal aspects of adoption of IAS/ IFRS international accounting principles and on national and international fiscal planning.
FRM provides companies with backup for the purposes of M&A operations, including tax due diligence.

Taxation of Financial Products & Private Equity Funds:
FRM provides advisory services for banks and financial institutions regarding taxation of financial products.
FRM also examines the fiscal aspects of financing, IPO and provide assistance to private equity funds.

International Taxation:

Concerning international fiscal problems, FRM takes advantages of the services of independent, expert professionals from different countries. FRM experts dedicate considerable time and effort to studying international treaties and fiscal regulations in European Union. FRM covers issues relating to the fundamental freedoms guaranteed by the Treaty on European Union. FRM also covers the fiscal aspects of transfer pricing within multinational groups.

Tax Litigation & Relations with Inland Revenue Services:
FRM provides assistance at all stages of litigation. FRS draws up defences arising out of tax audits and represents companies and individuals before tax courts.

FRM has gained particular experience in the field of management of the pre-litigation stages of inland revenue disputes. The services regarding management of relations with inland revenue services also include submission of rulings, management of subsequent procedures and dealings with the competent Regional Revenue Office or the National Central Revenue Office.

Management Incentive Plans:
FRM provides advice for decision-makers in the field of incentive plans applying to employees and directors, and for drawing up management and company owner coinvestment plans.

Taxation of Individuals:
FRM places its experience at the service of individuals and families in regard to residence transfers (from abroad or towards another country), and in regard to the fiscal aspects of managing, safeguarding and transferring family assets between generation levels.