The consolidated experience and deep knowledge of the complex national tax law (domestic and international) allow the Studio De Marco to be the ideal partner for every kind of Client (small, medium and large companies, professionals, organizations, individuals non-resident, foreign groups), in all tax advice’s areas (direct and indirect taxes, VAT and customs duties, local taxes, …) and in many sectors (industry, agriculture, services, technology, healthcare, real estate, …).

The specialised skills in the tax practice mean that the opinions expressed by the Firm are calibrated to the different clients’ needs and are the result of a rigorous and scientific approach, to guarantee concrete and reliable solutions and to ensure the Client an important support for his choices.

Studio De Marco’s credibility is also confirmed by the fact that representatives of tax authorities take part to the training events organized by the Firm both as speakers and as participants.

Studio De Marco provides a complete and personalized assistance, direct to the proper optimization of taxes. The Firm provides tax advice and assistance both to businesses and to individuals in all branches of tax law:

• Direct taxes: ordinary tax advisory and tax advisory on topics of particular complexity;
• VAT: consulting services concerning domestic and EU matters about Value Added Tax;
• Customs duties: consulting services for excise and customs duties, on the different aspects of custom duties ensuring specific and effective assistance;
• Inheritance tax and donation: consulting activities in inheritance tax and donation;
• Other indirect and local taxes: consulting services for ordinary and extraordinary indirect and local taxes (Registration tax, tax on buildings, …);
• International and EU tax issues: advice on major international tax issues (permanent establishment, transfer prices analysis, CFC rules, cross-border labour issues, etc.);
• Assistance in extraordinary operations: checking the tax position of the target company (tax due diligence), tax assistance related to extraordinary corporate transactions and corporate restructuring (mergers, duty, divisions, sales, purchases of companies, partnerships, investments , Etc.) including the related international tax aspects.

Studio De Marco, operating for over 40 years in the tax advice, has gained significant expertise and experience in every stage of litigation and pre-litigation with the tax authorities.

The Firm’s activity is aimed at minimizing or eliminating the impact of the tax measures against the Client by offering assistance and support in a variety of areas:

• Out-of-court and pre-litigation procedures: counseling and assistance in dealing with the Financial Administration for the submission of applications, requests, queries and interpellations;
• Tax audits, reviews and inspections: assistance and representation of the taxpayer in the context of audit and control operations conducted by the Tax Authorities (Finance police, Revenue Agency, Customs, Duty and Monopoly Agency, …);
• Deflating procedures of tax litigation: assistance and support in relations with the Financial Administration for invitations to the tax contradictory, PVC and reviews adherence, complaints and tax mediations, judicial and extra-judicial agreements;
• Tax litigation: assistance and representation of the taxpayer in tax and customs disputes before the tax authorities;
• Tax Collection Procedures: Consultancy and assistance in Relations with the Tax Collector (Dilutions, Suspension of Statutory Registrations, Tax Transactions, …).

Studio De Marco provides advice for Italian companies and Italian subsidiaries of foreign companies.

We are a trusted partner both ordinary business management activities both in relation to the choices and the corporate strategic objectives.

The business consulting includes the following professional services:

• advice on corporate finance and structured finance transactions;
• preparation of Business plan and requests for loans at banks and for UE founds;
• new businesses and investment evaluation;
• evaluation of companies, of branches and participation in compliance with law (reports, fairness opinions, etc.) or voluntarily performed for extraordinary transactions or preliminary to these;
• support and advice for extraordinary operations, acquisition, mergers, spin-offs, sale of assets, branches and business, transformation, restructuring, joint ventures;
• technical expertise (legal or voluntary).

Studio De Marco provides professional advice and assistance in all phases of corporate life, both in the development of the business project (and then in the choice of company model to be adopted), both in ordinary and extraordinary activities, both with the company groups.

With an extensive experience in many sectors (industry, health care, real estate, services, technology, …) the Firm can assist companies of any size. In particular:

• advice on Italian company law;
• the selection of the most appropriate corporate vehicle and drafting of company charters in compliance with Italian corporate law;
• preparing shareholders’ agreements;
• the review and administration of shareholders’ interests and concerns;
• the transfer and acquisition of companies and shareholdings;
• buying, selling and leasing business;
• the creation and management of “joint ventures”;
• mergers, spin-offs, contributions of assets or business and other corporate transactions;
• MBO/MBI agreements;
• drafting commercial contracts and non-profit agreements;
• insolvency and winding-up procedures.

Studio De Marco provides financial, accounting, administrative and tax advice and assistance to non-profit organizations.

With a solid experience regarding to religious and ecclesiastical entities, NGOs, trusts, associations and foundations, the Firm provides the following services:

• Advice and assistance in setting up non-profit organizations, in the drafting of the agreement and the internal regulations;
• Assistance in the procedures to obtain the “legal personality” and inscriptions in the registries (non-profit organization, NGO, voluntary organizations, social and sports associations, …);
• Book-keeping and preparation of statements (even for business activity);
• Tax compliance (eg. Presentation of the EAS model, documentation for 5 x 1000, tax returns, …)
• Support to the management for the preparation of the minutes of the board of directors and of the general meetings.

Business decisions should be based on reliable data. Before you make any major decision it is crucial to ensure that you have accurate and relevant financial information.

We will share our expertise and experience to help you make informed decisions.

About accounting and reporting the Firm offers the following services:

• advice and assistance for the preparation of financial position and annual report of companies and institutions with its annexes;
• advice and assistance for the preparation of groups’ consolidated financial statements and annual report;
• advice and assistance in preparing budgets;
• analysis and interpretation of financial statements and annual report;
• advice and assistance for the formation of economic and financial budget and statements, cash flow and business plan;
• chart of accounts’ design or adjustment, accounting procedures and manuals;
• assistance to solving technical accounting issues;
• accounting and book-keeping as required by Italian law.

Studio De Marco adopts procedures for the direction, supervision and review of the audit work in compliance with the appropriate professional standards and the relevant regulatory framework.

The experience in auditing and the methodology used allows the Firm to provide the following services:

• accounting audit and tax audit on companies, institutions and non-profit organizations;
• specialized and customized Due diligence activities;
• audits about the proper book keeping;
• study and evaluation of Internal auditing system and assistance in organizing the internal auditing systems;
• diagnosis of companies’ organization.

Studio De Marco provides advice both in financial distress or pre-insolvency situations both in insolvency and bankruptcy by offering services tailored to Client needs, in this regard the professional services include the following activities:

• consultancy for entrepreneurs’ asset protection in corporate crisis situations or pre-insolvency;
• advice for insolvency proceedings including in the area of responsibility of the directors and top managers;
• assistance in settlement procedures of corporate crisis, also non-judicial (corporate reorganization or restructuring plans, recovery plans and the attestation of reorganization plans, debt restructuring agreements, creditors arrangements with assets liquidation or business continuity);
• assistance in pre-bankruptcy procedures and in the recovery procedures of indebtedness crisis;
• support in the activities for tax transaction;
• support for the purchasers of assets from the insolvency proceedings with due diligence investigations, drafting and negotiation of purchase agreements, business leases and the development of alternative vehicles.

Studio De Marco supports you in the reorganization, protection and tax planning of assets, in order to preserve personal and family wealth or to ensure an optimal transfer.

Studio De Marco has a significant experience also in the generational transition of assets and businesses. By analysing the Client’s specific needs and by understanding of the emotional and affective related factors, we adopt customized tools and innovative solutions, respecting Client’s values and expectations, having as main purpose the succession and continuity of family’s business or, alternatively, the sale of the business and the relocation of the value.

In this context, professional services include the following activities:

• Advice and support to protect or transfer personal and family assets;
• Organization and restructuration of assets and corporate structure (fiduciary services, creation of family-holding company, equity funds, family governance, family buyouts and management buyouts);
• Advice to minority shareholders and assistance in the recess from companies or groups of companies;
• Support in generational transition and estate planning (eg. Family agreements, trusts, foundations …);
• Evaluation and placing of assets, prevention of potential hereditary risks and resolving inheritance disputes.

The rules for payroll and social security are very complex. We will guide you on how to properly set up a working relationship and we will process payroll in accordance with the regulatory provisions.

In the practice areas of human resources, services provided by Studio De Marco relate to employment law, social law and labour relations, in particular:

• employment consultancy and administration of labour relations in all their phases;
• payroll processing and management of administrative, legal and bureaucratic obligations for establishment, transformation and termination of employment;
• assistance in the inspection procedures in the company (labour and social security contributions audit);
• proper management of disciplinary procedures, definition of individual and collective disputes (also in pre-litigation) and labour conciliation;
• industrial and labour relations with public authorities, trade unions and workers;
• check-ups for the verification of conformity with the procedures of personnel management and analysis of remuneration policies (fringe benefits, bonuses, incentives, commissions, non-competition agreements, …)
• analysis and statistics to quantify, also forecasted, the labour costs to prepare the personnel budget and management control;
• corporate crisis management, practices for the use of dampers, individual and collective dismissals, redundancy procedures (advice on reorganization of the staff);
• technical advice in labour disputes.

Studio De Marco over the years has gained significant experience in this area and is able to manage with due confidentiality the interests of its clients.

Studio De Marco undertakes various kinds of trustee assignments by the Clients (including Clients’ registered office at Firm). In particular Firm’s Partners and Associates:

• are appointed to executive boards, committees and statutory auditors of companies and non-profit organizations;
• act as shareholders’ special proxies and as representatives of bondholders;
• are chosen as trustee or protector;
• are appointed for accommodation of interests among family; members, inheritors and shareholders
• are appointed for arbitration, transactions and assets or interests’ arrangements;
• are appointed for fiduciary acquisitions of shareholdings, rights, immovable and personal property on behalf of the clients;
• Wealth management.

Studio De Marco operates also in training and education with partnerships that invest to name a few examples:

• training of employees on accountancy, tax compliance and payroll;
• courses and seminars on corporate and tax issues;
• publication of books and magazine articles on tax and corporate matters;
• the Firm’s professionals are members of advisory committees (“Corporate Law” and “Tax audit”) of the Order of Certified Public Accountants of Rome, with which are organized various training activities and drafting editorial work;
• collaborations with Faculty of Law, University of Teramo (Postgraduate Master “Business Law and accounting professions”);
• Studio De Marco annually organizes at the University “Maria Ss. Assunta” – L.U.M.S.A. of Rome the Higher Professional Training Course on “Company law in crisis” (accredited event, whether by the Order of CPAs of Rome and by the Rome Bar Association, for release of required credits to compliance the continuing professional training).