Corporate taxation
  • Assistance in ordinary and extraordinary tax planning operations
  • Assistance in the reorganisation of Italian groups with a presence abroad or foreign groups with a presence in Italy
  • Optimization and verification of regulatory compliance of intercompany financial and income flows
  • Consultancy aimed at the use of the Patent Box regime for the exploitation of the tax relief related to the ownership of intangible assets, assisting the client in all stages of the process, from the preliminary analysis to the possible appeal procedure
  • Consultancy aimed at defining transfer pricing and tax optimisation of supply chain models
  • Preparation of the Master File and Country File as provided for in the provision of the Director of the Revenue Agency
  • Assistance during tax audits
  • Assistance in the pre-litigation phase (self-assessment and assessment with adhesion)
  • Assistance and representation at all stages of the process before tax offices and tax Courts and, in collaboration with leading law firms, before civil and criminal courts of all levels
  • Assistance in interpellation procedures with the Financial Administration
M&A and corporate reorganisations
  • Definition of the structure of the acquisition/sale/transfer of shareholdings, companies and business units and corporate mergers and demergers
  • Integrated and unitary management of an M&A transaction, ensuring the client can interact with a single professional interlocutor during all phases of the operation
  • Prospective cash flow analysis
  • Evaluation of the sources of financing necessary to carry out ordinary activities and to execute investment plans and extraordinary operations
  • Identification of the most suitable forms of financing
  • Verification of the correct application of tax regulations in the context of acquisition and merger processes
  • Valuation of companies and business units
  • Valuation of unlisted shareholdings
  • Valuation reports relating to extraordinary operations
  • Preparation of business/financial plans to support procedures in situations of corporate crisis
Family Business
  • Assistance in wealth planning through the establishment and management of simple partnership (“Società Semplici”) and family holdings
  • Qualitative and quantitative analysis of the assets in order to identify the most effective legal and tax efficient instrument (trusts, holding companies, family agreements, donations, amendments to the articles of association, often in combination with each other)
  • Advice on statutory and shareholder governance
Private Equity and Start-Ups
  • Assistance to entrepreneurs who see in private equity a useful tool to consolidate and expand their business activities, or a valid means to solve problems of corporate governance or generational transition, or as a tool to monetize (in whole or in part) the business value created
  • Consulting in the “preparation for the private equity transaction”, through a guided path that helps the company to carry out the appropriate processes of self-analysis (legal, fiscal and accounting), to correct or adjust its policies and to prepare for the due diligence process that will be conducted by potential buyers
  • Assistance in all subsequent negotiation activities, thanks to the Firm’s in-depth knowledge of the dialectics and dynamics of the sector
  • Assistance in all the stages necessary for the start-up, guaranteeing competence and experience in all phases of the project’s life:
    • choice and constitution of the corporate vehicle
    • verification of the requirements for obtaining corporate and tax benefits (including registration in the special section of the Companies’ Register)
    • management of governance profiles and shareholders’ property rights
    • operations to open up capital to third parties, through one or more investment rounds
  • Assistance in the preparation of remuneration and incentive instruments for employees, collaborators and directors of innovative start-ups (Work For Equity Plans and Equity Incentive Plans).

Studio CMFC has set up Growthub, a platform specialising in services to start-ups

Corporate Governance and Corporate Consulting
  • Advice and assistance in setting up companies
  • Definition of appropriate corporate governance models
  • Assistance in the drafting of minutes of shareholders’ meetings, board of directors and board of auditors
  • Assistance in the issuance of bonds and other financial instruments, capital transactions and issuance of special classes of shares, stock option plans, extraordinary transactions (merger, demerger, transformation, etc.)
  • The partners and professionals of the Firm hold positions on boards of directors, boards of statutory auditors and supervisory bodies in leading companies, entities and foundations operating in various sectors
Financial statements, accounting and company secretarial services
  • Drafting of ordinary, consolidated and interim financial statements, in accordance with national and international accounting principles
  • Drafting of budgets and business plans
  • Bookkeeping
  • Applying tax certificate to tax declarations
  • Preparation and telematic transmission of tax returns for direct taxes, VAT and withholding taxes
  • Compliance with Companies Registrar, Tax Authorities, Chamber of Commerce and social security offices
  • Management of obligations relating to real estate and rental contracts (ICI, registration tax, various reports and communications)
  • Substitute storage of tax and accounting documents
  • Keeping and updating company books in compliance with legal requirements
  • Acting as secretary at company meetings and board meetings and drafting of minutes
  • Electronic transmission of financial statements and other reports to the Company Registry
  • Assistance in issuing shares and bonds
  • Assistance in the issuance and safekeeping of smart cards
  • Domiciliation of companies