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Our Services

Our experts are at your disposal for clarification on the topics we cover

Tax Planning & Tax Advice

The tax assistance and advice provided by Studio Carone ® provides services in tax law for individual and collective companies, for individuals and for private and public entities, resident and non-resident in the territory of the State.

Tax advice covers all areas of direct and indirect taxes, recurring tax procedures and practices, and updates on developments in tax legislation. As part of this activity, the firm provides, in particular, the following:

  • Advice on all types of taxes and fees, direct, indirect, substitute;
  • Advice on all local and minor taxes;
  • Drafting of opinions concerning the interpretation and application of national and international tax regulations;
  • Tax planning on income tax, VAT and other indirect taxes (tax planning) for the evaluation of tax
  • convenience calculations also on international scenarios;
  • Customised tax planning;
  • Direct assistance during inspections, audits and tax assessments;
  • Client assistance before tax administration offices (Agenzie delle Entrate, Direzioni Regionali delle Entrate and Ministero dell’Economia e Finanze)

Corporate, Business Advice

The assistance and consultancy in commercial and corporate matters provided by Studio Carone ® provides services in commercial law for individual and collective companies, natural persons and private and public entities, resident and non-resident in the territory of the State. In particular:

  • Assistance and advice in the choice of company form;
  • Establishment of individual and collective partnerships or capital companies;
  • Drafting of articles of association and shareholders’ agreements;
  • Drafting of shareholders’ agreements;
  • Purchase and sale of company shares;
  • Commercial agreements and partnerships;
  • Human resources management; Review and organisation of administrative, commercial and production structure;
  • Assistance to clients in the start-up phase, reorganisation, capital increases, direct assistance to ensure the complete and regular fulfilment of practices and formalities not inherent to the actual management of the company.
  • Corporate restructuring and reorganisation;
  • Assistance and management of companies in crisis;
  • Pre- and post-bankruptcy counselling;
  • Keeping and updating of company books, fulfilment of formalities required by current legislation;
  • Domiciliation and registered offices of companies;
  • Advising on the purchase and sale of shareholdings and company shares;
  • Advising on relations between shareholders and between shareholders and the company;
  • Ordinary corporate matters;
  • Processing of paperwork required to obtain licences, administrative authorisations and clearances;
  • Processing and drafting tax returns of all kinds;
  • Telematic transmission of tax declarations;
  • Processing and telematic transmission of Chamber of Commerce files (balance sheets, etc.);
  • CCIAA and cadastral certifications.

Contracts (Agreements)

The assistance and consultancy in contractual matters provided by Studio Carone ® is articulated through assistance to individual and collective companies, individuals and private and public entities, resident and non-resident in the territory of the State, in the drafting, stipulation and conclusion of contracts of various kinds.

Studio Carone ® offers its assistance at all stages of commercial negotiations up to the drafting of final agreements. In particular:

  • Franchise contracts;
  • Lease agreements;
  • Commitment contracts;
  • Contracts of a commercial nature for goods and services;
  • Contracts for the purchase and sale of movable and immovable property;
  • Employment contracts;
  • Work contracts;
  • Contracts of tender;
  • Agency contracts;
  • Brokerage contracts;
  • Private deeds of various kinds;
  • Contracts preparatory to extraordinary finance transactions such as transfers of companies, mergers, demergers, contributions and capital transactions;
  • Settlement contracts;
  • Preliminary contracts and letters of confidentiality;
  • Business contracts such as business acquisitions and disposals, business leases, temporary associations of companies, consortia;
  • Advice on contractual matters.

Legal and Fiscal Due Diligence

Legal and Fiscal Due Diligence is an important tool to minimise current and potential risks associated with extraordinary transactions.

Through this tool it is possible to grasp the critical aspects of a company and its business, and to assess them from the perspective of the potential investor in order to limit risk-taking and minimise financial outlay.

The evolution of the markets, the need to forge strategic alliances, the desire to sell a branch of business, the emergence of disputes or litigation, or even the desire to quantify the value of one’s own company, are just some of the reasons for which evaluations and opinions are required. In particular, Studio Carone ® prepares and analyses:

  • Feasibility studies;
  • Study and preparation of budgets and business plans;
  • Analysis and forecasting of financial requirements;
  • Study and evaluation of investments;
  • Valuations, estimates and appraisals of companies, shareholdings, assets and rights in general;
  • Valuations of companies;
  • Valuations of company branches;
  • The correct interpretation and application of ordinary and extraordinary tax regulations in force;
  • The identification of areas at risk;
  • The detection of potential liabilities;
  • The adaptation to new regulations and management of previous irregularities, exploiting the opportunities granted by the law;
  • The evaluation of the commercial goodwill of companies;
  • Management control (analysis and control by cost centres, etc.);
  • Assistance and organisation, strategic planning and control.

Accounting

Studio Carone ®, through CONSULTANTS FOR BUSINESS Srl ® performs direct and indirect accounting consulting for individual and collective companies. Accounts are prepared:

  • Simplified;
  • Ordinary;
  • Analytical.

Our work starts with the first note operations up to the compilation of entries in the journal and ledgers.
Assistance is also provided for companies that are required to comply with international accounting standards, with particular emphasis on IAS/IFRS.

In particular, Studio Carone ® develops and treats:

  • Accounting for ordinary, simplified and analytical accounting;
  • The optimisation of corporate resources;
  • The assistance in bookkeeping;
  • The keeping of compulsory bookkeeping entries and the updating of related records;
  • The compilation of periodic and annual accounting situations;
  • The setting up and organisation of accounts in the firm or at the company;
  • The auditing and reconstruction of accounts;
  • The auditing of accounts.

Balance Sheet

Studio Carone ® advises and assists individual and collective companies on financial statements.

We take care of accounting closures for our clients with the preparation of the corresponding annual financial statements together with notes.

We take care of all types of financial statements for industrial, commercial, service, banking and insurance companies, as well as the consolidated financial statements of corporate groups. The preparation of consolidated financial statements for banks and finance companies is also covered, as well as the preparation of extraordinary financial statements.

The firm is also ready to prepare financial statements in accordance with the international Ias/Ifrs regulations. In particular, Studio Carone ® prepares and takes care of:

  • The drafting of annual and periodic financial statements;
  • The preparation of the balance sheet, profit and loss account and explanatory notes prepared in accordance with the law;
  • The preparation of quarterly and half-yearly reports;
  • The preparation of extraordinary financial statements;
  • The preparation of liquidation financial statements;
  • The preparation of consolidated financial statements;
  • The reclassification and analysis of financial statements;
  • The financial and cash flow statements.

Extraordinary Transactions (Merger and Acquisition)

Studio Carone ® has a strong specialisation in advising on and carrying out all corporate transactions of an extraordinary nature. We have played a leading role in merger operations and the sale of companies or branches thereof as well as heterogeneous and homogeneous transformations.

To this end, we carry out mergers and acquisitions of domestic and foreign companies, asset valuations, extraordinary finance transactions (acquisitions or divestments of companies, businesses, business units; mergers and aggregations) and the search for strategic, institutional or financial partners for corporate development.

We also carry out the preparation and management of organisational forms and codes of ethics, application and consultancy of Legislative Decree 8/6/01 no. 231.

Financing Assistance

The activity focuses on the elaboration of development strategies and investment choices.

The best-performing investment, expenditure amounts and financial requirements are identified. In this regard, a search is made for calls for tenders and laws granting subsidies. The drafting of business plans, feasibility studies and bureaucratic requirements in the submission of applications is also provided. In particular:

  • Research of subsidised finance instruments;
  • Study and drafting of applications for ordinary and subsidised financing;
  • Ongoing assistance in relations with credit institutions;
  • Choice of different technical forms of financing: mortgages, bonds, bank debt, leasing, factoring.

Litigation

Studio Carone ® handles all aspects of tax litigation and provides ordinary and emergency procedural coverage.

  • Pre-litigation: advice and assistance in the event of tax audits, in contacts with local and central tax offices, in self-assessment, assessment with adhesion, extra-judicial and judicial conciliation, etc.
  • Litigation: advising and assisting in all stages of tax litigation at first and second instance (for the Court of Cassation using leading associated law firms) in both direct and indirect tax matters.

Boards of Auditors and Judicial Appointments

In Studio Carone ® many have the legal and professional requirements to act as auditors in both ordinary and listed companies or financial intermediaries. We are also available to take on assignments such as:

  • Bankruptcy receiverships;
  • Judicial assignments relating to the valuation of companies and corporations in bankruptcy proceedings;
  • Ex officio or party technical consultancies within the framework of civil and criminal proceedings;
  • Appointments as court-appointed expert witness or arbitrator in accounting, bankruptcy proceedings, etc;
  • Appointments to carry out conciliation attempts;
  • Appointments for valuations and estimates of companies, shareholdings, assets, rights in general;
  • Accounting appraisals;
  • Party technical consultancy in judicial and extrajudicial proceedings;
  • Consumer and corporate over-indebtedness crisis manager (Law 27/01/2012 no. 3 and Ministerial Decree 24/09/2014 no. 202).

Real Estate Management

The real estate assistance and consultancy provided by Studio Carone ® is aimed at all those who have to manage real estate of various kinds and in various capacities.

Complete assistance and advice is provided on leasing, comodato and real estate transfer.

Family Consulting

Studio Carone ® provides comprehensive assistance to optimise the management and preservation of family assets. In particular, we deal with:

  • Management of real estate assets;
  • Consulting on generational transition;
  • Corporate and personal finance;
  • Separation of business and family areas;
  • Family income planning;
  • Settlement of interests: between heirs, estates, family members;
  • Performing services related to the execution of testamentary dispositions, ascertainment of the
  • inheritance, plans for the division and assignment of assets, division of the inheritance, assignment of assets, determination and arrangement of usufruct rights with or without enfranchisement, arrangement of matters between heirs or deemed heirs;
  • Carrying out intermediation assignments for the settlement of inheritances;

Trusts and Fiduciary Activities

In particular, we deal with:

  • Advice on corporate and tax planning through trusts;
  • Unified company management solutions;
  • Guarantee in the underwriting of bonds;
  • Profit-sharing without direct ownership of shares;
  • New forms of guarantee;
  • The trust for real estate projects;
  • The family trust;
  • The trust for gifts;
  • The protection trust.

Foreign Advice

Studio Carone ® carries out activities of:

  • International tax planning;
  • Attribution in Italy of the VAT identification number, for non-resident subjects, to operate directly in Italy, as well as management of VAT accounting and tax payments;
  • Accounting and tax assistance for the management of permanent establishments in Italy of non-residents, bookkeeping and submission of tax returns;
  • Assistance and consultancy for the incorporation of companies in Italy by non-residents;
  • Domiciliation of the office at the firm and full assistance;
  • Financial and business planning, periodic accounting information to the parent company (reporting).

Legal Advice

  • Extrajudicial and judicial advice and assistance in the areas of commercial law and civil law (with a focus on company law and contractual matters)
  • Advice and assistance in the area of corporate insolvency proceedings (assistance to companies in situations of financial distress or pre-bankruptcy, corporate restructuring);
  • Relationships with suppliers, credit institutions, debtors and/or clients (resolution of credit recovery issues and identification of repayment plans);
  • Drafting of opinions in matters governed by commercial and civil law;
  • Drafting and assisting in the drafting of standard contracts, related to the subject matter of commercial and civil law;
  • Insurance law (assistance and/or resolution of any issues related to insurance contracts; handling of claims of any nature);
  • Family law (consensual and judicial separations, divorces, etc.).