The Firm Paroli Fossa e Associati maintains steady communication with key people in Tax Authorities following transparency and collaboration principles.

This has the purpose of (i) comparing the applicable regulations to specific cases and sharing the application to these cases, (ii) receiving advice in connection with the activities carried out, as well as (iii) finalizing and signing tax agreements for all cases provided for by the regulations (by way of example, Patent Box Agreements and Agreements and measures to avoid tax litigation).

The Firm gives support and acts as a representative with the Central Direction and Regional and Provincial Directions of the Italian Revenue Agency. In particular, for:

• Securing official public rulings;
• Patent Box Agreements on intangible assets that may benefit of a reduced tax rate on their incomes;
• Submitting queries for advance ruling.