Company and group taxation
Business income, group taxation, VAT, Group VAT, mergers, demergers, contributions in kind, corporate restructurings, acquisitions, due diligence, tax compliance
International and European taxation
Agreements against double taxation, permanent establishment, international extraordinary operations, European law, transfer pricing, international ruling, arbitration proceedings, VAT in international transactions
Taxation of individuals
Transfer of residence, net worths and their generational transfers, financial income, expatriates, foreign income, foreign tax credit, disclosure of foreign assets, tax compliance
Pre-litigation and tax litigation
Tax audit, tax questionnaires, invitations to pre-litigation meetings, tax assessments, tax settlement procedures, appeals, court settlements, tax rulings
The Firm
The Firm Mayr Fort Frei was founded in 2003 by Siegfried Mayr, Giovanni Fort and Robert Frei and is the continuation, as a professional partnership, of the tax law practice of Siegfried Mayr, commenced in 1982 with main focus on fiscal relations between Italy and Germany. Giovanni Fort and Robert Frei had been working with Siegfried Mayr since 1996 and 1995 respectively.
Publications
I “SECONDARY ADJUSTMENT” AI FINI DEL TRANSFER PRICING: ALCUNE CONSIDERAZIONI DOPO LA RISPOSTA N. 233/2022 DELL’AGENZIA DELLE ENTRATE Bollettino Tributario n. 13/2022, pagg. 941-948 In una recente risposta ad interpello l’Agenzia delle entrate ha affrontato …
"ISTR, Nr. 17/2020", Seiten 653 – 657 Die Suche nach „versteckten“ Betriebstätten in Italien (von ausländischen Unternehmen) steht bei Betriebsprüfungen stets auf dem Programm. Vor allem nach dem berühmten Philip Morris-Urteil von 2002. Inzwischen hat …
Die Verlegung des steuerlichen Wohnsitzes nach Italien ist für natürliche Personen sehr attraktiv. Begünstigungen für Rentner in Italien bei Wohnsitzwechsel nach Italien Rentner, die den steuerlichen Wohnsitz nach Italien verlegen, können die ausländischen Einkünfte mit …