Italian Clients in the U.S.

We assist Italian companies and Italian individuals in the United States with international tax advice, legal services on corporate, contract and administrative matters, strategic support in litigation and legal disputes 
In the U.S. we assist Italian companies which appoint U.S. sales representatives or distributors to sell their products to U.S. customers, send personnel from Italy to perform services at the premises of their U.S. customers, or come ashore and open branches and representative offices in the United States or set up U.S. subsidiaries to conduct direct business operations in the United States.

For Italian companies with U.S. sales agents and distributors, we study, draft and negotiate contracts with their U.S. agents and distributors, and advise them on U.S. tax issues arising at the federal and state level, and any tax filing they will be subject to in the United States. In particular, working with a U.S. sales agent or distributor may create a permanent establishment in the United States, which would subject the Italian company to federal income taxes in the United States on profits attributable to its U.S. sales. At state level, the indirect presence in the U.S. through the U.S. agent or distributor most likely creates nexus and amounts to "doing business" in the United States, thereby subjecting the Italian company to income tax in the state in which the sale agent or distributor is based, or in which the customers are based and the sales are solicited or consummated. Even if no permanent establishment exists for federal income tax purposes, the Italian company may still be required to register locally and file a protective return to avoid penalties or taxation on gross revenue without deduction of costs and expenses attributable to the U.S. sales. Italian companies receiving payments from U.S. customers are usually requested to provide forms W8-BEN or similar tax form to certify their status as Italian tax resident companies eligible for the benefits of U.S.-Italy tax treaty, such as the elimination or reduction of withholding taxes on payments from their U.S. customers. We regularly assist Italian companies in the process of obtaining U.S. tax identification numbers and filling out and providing U.S. tax forms to their U.S. customers.

We assist Italian companies with U.S. sales through U.S. agents or distributors, or with U.S. offices or personnel in the United States, by providing legal services covering U.S. contracts and legal matters, and tax advice concerning U.S. permanent establishment issues, and tax returns filing and payment obligations at the federal and state level.  
For Italian companies with U.S. subsidiaries, we provide complete, turn key legal and tax assistance, both in the initial stage of the legal planning and organization or incorporation of their U.S. subsidiaries, and in the following stage of operation and management of the U.S. subsidiaries with international and U.S. tax planning and advice, administrative and corporate legal services, support on employment and human resources matters, and assistance on legal and contractual matters ar arising from the ordinary, day to day management of the U.S. subsidiaries and their business operations in the U.S. and worldwide.

We provide complete, turn key legal and tax assistance to Italian companies with U.S. subsidiaries, covering legal and contractual matters, company administation issues, human resources and employment matters, U.S.-Italy international tax planning, and U.S. federal and state tax obligations. 
Italian individuals living and working in the United States who maintain contacts with Italy, having bank accounts, investmnents, assets, or income from Italian sources, are obliged to report their Italian source income and their Italian financial accounts in the United States by filing specific tax forms (FBARs and form 8938) under U.S. International Tax Reporting Rules. We assist Italian individuals living and working in the United States, with the full range on international tax services inclusive of tax assistance and advice on their U.S. income tax returns and international tax forms to be filed in the United States. We also assist Italian individuals who travel to the Unietd States, on their U.S. tax exposure, advising them on U.S. tax residency issues, U.S. tax filing, and coordination with Italian tax filing and taxation issues.

We assist Italian individuals living and working in the U.S., or traveling to the United States from Italy during the year, on all of their U.S. international tax filing obligations and tax treatment in the United States in coordination with taxation in Italy.     

Areas of Practice

Global Services for Italian Companies in the U.S.
We act as a one stop shop for Italian companies planning to conduct business operations in the United States, by providing "turn key" legal advice inclusive of the following services:

  • advice on choice of U.S. entity and preliminary legal planning,
  • assistance on formation and setting up of U.S. entity,
  • drafting company's documents, minutes of meetings and company's resolutions, by-laws, operating agreements, shareholders agreements, 
  • obtaining company's tax number (ITIN) and assisting in the opening of company's bank account at a U.S. bank,
  • preparing the complete company's file,
  • setting up payroll services for U.S. employees,
  • obtaining business insurances,
  • organizing accounting and bookkeeping, annual financial statement preparation services and administrative support,
  • providing health and retirement plans for employees and staff.

For Italian companies with established business operation in the United States, we work as external general counsel
by providing continuing legal assistance in the following areas:

  • negotiation, drafting and execution of business contracts with sales representatives, distributors, partners, employees, service providers,
  • assistance in keeping complete and up to date company's books and records,
  • setting up legal arrangements protecting intellectual property and know how,
  • advising upon and handling employment and human resources compliance and administrative matters,
  • litigation oversight, management and support,
  • general and continuing legal assistance and strategic tax support.
International Tax Planning For Italian Companies In the U.S.
International Tax Advice For Italian Executive and Managerial Personnel Employed In the U.S.
International Tax Services For Individuals and Italian Private Clients in the U.S.