Studio Salustri & Associati - Chartered Accountants and Legal Advisors in Rome and L’Aquila

Taxation Law

Provision of opinions on tax matters relating to both ordinary ongoing business activities, and also to the tax implications of domestic and cross-border mergers and acquisitions and corporate reorganisations
Help with operational planning in order to optimise the tax impact
Preparation of tax returns and assistance for clients who prepare their own returns
Domestic and international tax planning
Tax Audit
Preparation of Tax Court appeals

Company and Business Law

Advice on company formation in Italy and abroad (choice of business type, analysis of tax treatment of business and its members) and help with fulfilling all the relevant requirements
Advice on formalities and requirements relating to the AGM and other shareholder meetings
Advice on formalities and requirements relating to Board Meetings
Advice on tax planning relating to share transfers
Advice on drafting contracts in order to optimise the economic, financial and tax outcome
Advice and assistance regarding capital transactions (increases, reductions and coverage of losses, contributions in cash and in kind by members etc)
Negotiation and completion of contracts
Assistance in arbitration or judicial proceedings relating to contracts

Advice on copyright law

Accounting and Financial Reporting

Help in preparation of the financial statements
Help in preparation of the consolidated financial statements and financial statements for due diligence
Assistance with the accounting and administration relating to specific problems with start up, drawing up budgets and periodic financial reporting
Review of administrative and accounting procedures, harmonisation of the chart of accounts, implementation of bilingual accounting systems
Financial planning and assistance with preparation of the cash flow statement
Analysis of key strategic budgets

Extraordinary company transactions

Mergers (domestic and cross-border), acquisitions, demergers, transfers of business operations, changes in company structure and voluntary liquidation
Valuation of companies, business operations and investments
Advice on strategic decisions relating to passing businesses down the family line or widening the ownership structure
Tax and corporate support for Italian companies looking to expand abroad and foreign companies wishing to expand in Italy (company formation, joint ventures, commercial agreements, business associations etc)

Business reorganisation and insolvency agreements

Analysis of factors that have led to business problems
Strategies for recovery • Advice on analysing and working out creditor and insolvency agreements
Financial statement analysis and preparation of a business plan in order to formulate proposals for settlement and creditor agreements
Company ‘financial check up
Identification of core business and formulation of business strategy
Advice on proper and efficient management of staff to allow an effective and appropriate use of human resources
Management on information flow in order to improve communication and lead to savings relating to company resources
Assistance in seeking financing

Statutory and voluntary audit

Voluntary audit of company and consolidated financial statements
Statutory audit
Auditing and monitoring of projects financed by regional, national or European funds
Due diligence
Tax and legal audits
Impairment tests

Conciliation, Arbitration and Conflict management

Out of court mediation
Judicial mediation
Formal arbitration
Informal arbitration
The firm is a co-founder of the ADR network, an organisation accredited by the Ministry of Justice for the training of mediators and organisation of training courses, seminars and videoconferences. Moreover, all members of the firm are professional mediators.