LED Taxand

(The following information was supplied by the firm)

LED Taxand is an Italian tax law firm with a recognised quality and high reputation of its professionals. With more than 20 tax advisors and office in Milan, LED Taxand is the Italian member of Taxand (www.taxand.com), the worlds largest independent tax organisation with over 550 tax partners and 2.500 tax advisors in 50 Countries.

The firm offers customized tax assistance, providing consultancy relating to direct and indirect taxes, fiscal and corporate aspects and opinions. The firm offers expert advice on tax and corporate issues related to extraordinary transactions.LED Taxand operates in areas of general fiscal planning and structuring, tax compliance, real estate tax, indirect tax, International taxation and transfer pricing.

LED Taxand develops innovative solutions that allow the optimization of the tax framework and assists also in the phases prior to the conclusion of partnership agreements even through the activities of tax due diligence. For international groups such activity is carried out in partnership with Taxand.

Main areas of Expertise

International Tax

Corporate Taxation

M&A Tax

Real Estate Tax

TP & Business Restructuring

Indirect Tax, Tax Disputes

Corporate Tax Governance

Financial Services

Company Welfare

Private client Services

Key Contacts

Managing Partner

Guido Petraroli
gpetraroli@led-taxand.it

Managing Partner

Alfredo Fossati
afossati@led-taxand.it

Firm Rankings

Private Client
Band 2

8.0

Tax
Band 2

8.0

Articles

Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach?

International Tax Insider No. 1/2022 – Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach? On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case dealing with interest payments by an Italian company to its Luxembourg parent company in the context of a foreign […]

28 Jun 2022
Intercompany loans in Italy: Beyond the arm’s-length principle?

An ITR-TP Special Focus Stefano Bognandi and Elena Baron of LED Taxand considers recent Italian case law and compliance with the arm’s-length principle. On May 20 2021, the Italian Supreme Court (Italian Supreme Court, decision No. 13850/2021) was called to decide upon a dispute concerning the compliance with the arm’s-length principle – stated by Article […]

31 May 2022
Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach?

On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case dealing with interest payments by an Italian company to its Luxembourg parent company in the context of a foreign investment fund structure. In particular, the Second-Degree Court ruled that (i) the WHT exemption granted by the Interest and Royalty […]

03 May 2022
Italian Real Estate Tax News

Real Estate Tax Insider no 4/2021 – 4Q 2021 Italian Real Estate Tax News HOME PROFILE TEAM EXPERTISE MULTIMEDIA CONTENT BLOG & NEWSLETTER WORK WITH US BROCHURES Skip to content Real Estate Tax Insider no 4/2021 – 4Q 2021 Italian Real Estate Tax News LED Taxand summarizes hereinafter the main tax news regarding Italian real […]

02 Mar 2022
Italian Transfer Pricing: New measure and recent clarifications released

he Italian Revenue Agency (the “IRA”) released for public consultation until October 12, 2021, the draft circular letter (the “Circular”) containing clarifications on the correct application of the transfer pricing documentation rules (the “TP documentation”) contained in the Administrative Provision n. 360494 of November 23rd, 2020 (the “Provision”). The preparation of the documentation serves to […]

31 Jan 2022
Italian Transfer Pricing documentation

Italian Transfer Pricing documentation – New measure and recent clarifications released Introduction On September 20th, 2021, the Italian Revenue Agency (the “IRA”) released for public consultation until October 12, 2021, the draft circular letter (the “Circular”) containing clarifications on the correct application of the transfer pricing documentation rules (the “TP documentation”) contained in the Administrative […]

22 Dec 2021
Italian Transfer Pricing…

Italian Transfer Pricing Documentation in Light of the Circular Letter No. 15/E/2021 Introduction On November 26th, 2021, the Italian Revenue Agency (the “IRA”) published, following the public consultation time frame, the Circular Letter no. 15/E (the “Circular”) providing clarifications on transfer pricing documentation (the “TP Documentation”) rules contained in the Administrative Provision n. 360494 of […]

16 Dec 2021
Italian Real Estate Tax News

Real Estate Tax Insider No. 3/2021 – 3Q 2021 Italian Real Estate Tax News EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give rise to a fixed establishment for VAT purpose if the owner does not have his or her own staff to perform services relating to […]

30 Nov 2021
Italian Transfer Pricing Documentation

New measure and recent clarifications released Introduction On September 20th, 2021, the Italian Revenue Agency (the “IRA”) released for public consultation until October 12, 2021, the draft circular letter (the “Circular”) containing clarifications on the correct application of the transfer pricing documentation rules (the “TP documentation”) contained in the Administrative Provision n. 360494 of November […]

26 Oct 2021
Italian Transfer Pricing Documentation, New Measure and Recent Clarifications

Introduction On September 20th, 2021, the Italian Revenue Agency (the “IRA”) released for public consultation until October 12, 2021, the draft circular letter (the “Circular”) containing clarifications on the correct application of the transfer pricing documentation rules (the “TP documentation”) contained in the Administrative Provision n. 360494 of November 23rd, 2020 (the “Provision”). The preparation […]

11 Oct 2021
Italian exit tax remains an obstacle for European integration

ITR M&A Special Focus With the Principle of Law No. 10/2021, the Italian tax authorities dealt with the computation of the taxable base for exit tax purposes in cases where the going concern transferred includes participations that, in principle, may benefit from the participation exemption (PEX) regime. The Italian tax authorities reached the conclusions that […]

20 Sep 2021

Press Releases

LED Taxand assisted Worldline in performing tax due diligence

LED Taxand, with a team composed of Junior Partner Francesco Cardone e Manager Luca Galliani, assisted Worldline in performing tax due diligence on acquisition of 80% of Axepta Italy from BNL. Read More

28 Jun 2022
LED Taxand: Europa Risorse SGR S.p.A. sold a shopping centre, located in Udine, to the company Stop Shop

LED Taxand, with partner Paolo Ruggiero and senior manager Erminia Procopio, has assisted, for all the tax aspects, Europa Risorse SGR, as management company of the alternative real estate investment fund “ER Income Fund 1”, in the sale of a shopping center located in Udine to the company Stop Shop, a subsidiary of Immofinanz. The buyer, together with […]

04 Apr 2022

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