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International Tax Planning


The TIRAS, in full compliance with the rules, assist You in proper International Tax Planning.

The objective of a “legitimate tax planning” is the choice between two alternative tax regimes without incurring unlawful or distorted application of the rules.
It is to optimize, from the point of view of the tax burden, international economic transactions and investments.
Taxpayers are therefore free, in the exercise of their autonomy and negotiating business, to follow the alternative that leads to greater tax savings.
Otherwise, as stated recently by the “Italian Court of Cassation”, this could mean an invasion of the field in free enterprise.
The taxpayer’s right to choose the form of business that allow to reduce the tax burden is recognized and guaranteed at European level. The “Court of Justice of the European Community”, in the famous “Cadbury Schweppes”, said that the research tax savings through the establishment of corporate structures in the Member States adopting a favorable tax regime, is not in itself objectionable behavior.