Antonio Merola

ITAXA Italy

Areas of practice

  • Tax Planning
  • Tax Law

I am interested in the following jurisdictions

  • Italy
  • Malta
  • United Arab Emirates
  • United Kingdom

I can help with

Drafting of advices on tax aspects of national and international operations
Tax planning and support of the procedures of spreading abroad, such as: establishments of companies, holdings, controlled companies, braches, representative offices, etc…
Analysis of the existence of the necessary conditions for the assignation of residence for tax purposes in Italy and abroad and, in case of relocation of this last abroad, assessment of the “Exit Tax” effects
Spotting and examination of the elements that represent the Material and Personal Permanent Establishment in Italy and abroad
“Hidden” Permanent Establishment Check up
Verification of Black List and White List CFC (Controlled Foreign Companies) regime enforceability;
Effectiveness assessment of the discipline on Black List Costs non-deductibility
Strategies planning and documents arrangement regarding Transfer Prices of intercompany transaction (Transfer Pricing)
Prevention of the possibilities of Evasion, Avoidance, and Abuse of Process
Verification and planning of the advantages coming from Double Taxation Treaties and activation of mutual agreement procedures for the settlement of disputes regarding their correct enforcement and interpretation
Analysis and closer examination of VAT, intra-EU and extra-EU aspects, besides those related to other indirect taxes

Antonio's Activities