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This content is provided by Studio Tributario Tognolo.

Managing Partner: Paolo Tognolo
Number of partners: 2
Number of lawyers: 10 (including partners)
Languages: English, Italian, French, Spanish, Portuguese

Firm Overview:
Founded in 2002, STT is an Italian firm of Tax Lawyers and economists located in Milan which provide domestic tax, international tax and company law advice and assistance to Italian and foreign multinational groups. STT has the unique ability to anticipate the potential vulnerabilities of companies’ processes, plan efficient management in an internationally dynamic context, and build a relationship with customers based on trustworthiness. A partnership lasting, in some cases, over 15 years. STT’s technical expertise and trustworthy approach permits the firm to manage tax risks and solve very complex problems faced by clients, as well as through dialogue with the heads of the Italian tax authorities, such as:
■ Assessment on the place of effective business – STT obtained the closure of the tax assessment where criminal law procedures were enacted by adopting technical solutions; having reduced the amounts assessed, the criminal law became inapplicable
■ Gentlemen Agreements – obtained several times the elimination of the most important matters assessed after the submission of huge technical documentation
■ Tax litigation – achieved positive sentences on 98% of the cases defended so far, relating to Transfer pricing, domestic corporate income tax, and VAT and register tax
■ EU Arbitration Convention procedure (EU MAP) – First application made more than 10 years ago and concluded first MAP between US and ITA
■ Ruling – filed ruling on several tax matters to the central department of the tax authorities in Roma and ruling for “new investments”.
■ Unilateral and Bilateral APA – STT obtained a fast-unilateral APA signed on a complex business reorganisation within the calendar year and is managing the only two BAPA procedures in progress between ITA and China
■ Patent Box –involved in several Patent Box procedures, aligned to OECD BEPS project, STT has established a strong and trusting technical relationship with the Head of the Italian tax authorities since 2016.

STT is assisting clients on Co-operative Tax Compliance programs, together with the predisposition of a Tax Control Framework, as promoted by OECD and implemented by the Italian legislator since 2017. STT has no connections with any auditing network. Consequently, it does not presently incur in any of the limitations or restrictions fixed by CONSOB (Italian regulatory Body), Sarbanes-Oxley American Law, or by any other foreign regulatory Bodies. Paolo Tognolo is included in the official list of the Milan Tax Court (CTU) as expert for international taxation and transfer pricing.

Main Areas of Practice:

International Tax
■ Expertise in efficient tax structuring of international groups, including: customs matters, transfer pricing and VAT
■ Advice on corporate tax and group tax issues, including matters specific to EU and extra-EU taxpayers, and analysis of the appropriate qualification of cross-border transactions with OECD and non-OECD Countries
■ Check ups for BEPS compliance, including ATAD implementation and assistance on remediation
■ DAC6 – analysis and implementation of the connected procedures

Tax Litigation
■ Legal assistance and expert tax advice on tax audits and investigations, including extrajudicial tax disputes, and resolution concerning domestic and international corporate matters (income tax, Vat and register tax.)
■ Advice on alternative dispute resolution, mediation and other extra-judicial disputes
■ Assistance in the context of pre-litigation settlement procedures and Mutual Agreement procedures between the Italian and foreign tax authorities
■ Tax litigation in front of the tax Courts - first and second level

Transfer Pricing
■ Advises major multinational groups on transfer pricing matters, including the definition of the supply chain strategy, the selection of the transfer pricing methodology, and the drafting of transfer pricing documentation
■ Predisposition of comparability analysis and functional analysis for the definition of the arms’ length margin
■ Drafting of appropriate transfer pricing documentation (Country by Country reporting, Master file and Country Specific documentation.)
■ Preparation of Italian, pan-European, and foreign benchmarking analysis, with in-depth verification of comparable companies

Advance Pricing Arrangements
■ Predisposition of the documentation set to be filed to the Italian Competent Tax Authority and negotiation for unilateral Advance Pricing Agreements
■ Predisposition of the documentation set to be filed to the Italian Competent Tax Authority and the foreign Competent Tax Authority for bilateral Advance Pricing Agreements and assistance in the negotiation both in Italy and abroad

Patent Box regime
■ Predisposition of the documentation set to be filed to the Italian Tax Authority
■ Negotiation with the Italian tax authority team to define the methodology and the quantification of the tax relief
■ Assistance to the taxpayer in the implementation of the agreement for the subsequent tax periods
■ Renewal of the relief Cooperative compliance programs (and ICAP)
■ Assistance in the definition of the tax control framework and the related procedures
■ Assistance and advice in the relationship with the Italian tax authorities’ competent team

■ Tax advice and predisposition of the appraisals to evaluate businesses (in case of extraordinary transactions) and intangible assets (for revaluation purposes)

Contacts: Paolo Tognolo / Francesco Spurio
Email: [email protected] [email protected]