Our firm regularly assists clients who work in the online commerce of goods & services via the internet and online applications. In particular, we provide our clients with an accurate service tailored to their individual needs. Our services range from simple advisory to practical assistance – from a legal, corporate and financial perspective – to achieve the best and most efficient framework which, in full compliance with the law, pursues the following objectives:

• Structuring contracts with clients and suppliers that take into account the peculiarities of the rules that regulate worldwide e-commerce (and with different governmental protocols) and reduce objections and disputes between the parties involved in carrying out the transactions;

• Identify the best solutions, at the level of corporate structures and subject to the same participants both from the point of view of their geographical location, which cannot be separated from the states’ norms, and from the perspective of maximizing cost savings;

• Financially planning the taxation of profits and dividends deriving from the achieved operations, taking into account the more favourable tax treatment of the amount obtained from any future sales of property, brands, companies or of shares in them.

Instrumentally, in the pursuit of the afore-mentioned purposes, we operate in all legal and tax sectors with the highest gained skills and experience in the market, at the level of industries that are connected to the e-commerce sector: for example, with e-commerce sales in the automotive, energy utilities, food and beverage industries. At the level of individual skills of our experts, we operate through different sectors with focus on the VAT of domestic and foreign operations, on the service of excise duties and customs duties (duties and import rights), on the treatment of income taxes with or without consolidated balance sheets, nationally or globally and on the service of dividend taxation. Furthermore, we employ experts who are specialised in different fields of intellectual property (property, brands, patents and software). Finally, we provide all support services, in Italy and abroad, which concern relations with individual local authorities and relating to the development of compliance operations, aimed at correcting the payment of taxes in the areas involved in the business. Our business also operates in the protection of customer rights in the context of litigation, either tax-related or of a civil nature and to claim ownership of e-property and other intangible rights.

The contracts drawn up by our experts are tailor-made to the varied needs of each client’s business. Precisely, the contract is drawn up through a cross identification of the problems related to the industry and those related to the e-commerce version of the industry.

The solutions offered via our contracts fully take into account all of the rules contained in the consumer codes of the countries, under which the business will be carried out, in order to prevent any dispute and consequent litigation by consuming clients or entrepreneurial clients. All of the transport, logistics and supply contracts that our customers operating in e-commerce must sign with carriers, courier’s logistics/rental companies etc. are also drafted with the same care and dedication. Also, in this case, the frequently recurring problems arising from these types of business contracts are identified focusing on the client, in order to propose solutions that, on the one hand, do not negatively affect the ease and speed of the services and, on the other hand, fully protect the e-commerce operator and its customers.

Finally, we and our highly experienced partners take care of the management of all the legal, accounting and tax obligations, required by the specific laws and regulations in which the organisation will operate. We identify and recommend experts who are specialised in the administration (Board of Directors) and control (union bodies) of this organisation.

• Legal and corporate advisory;
• Tax advice and planning;
• Assistance in fulfilling the requirements for establishing the business and the operating structure;
• The drafting of every type of contract;
• Assistance in the ordinary management of an individual entity.

The use of the commercial network enables the exchange of goods and services, with individuals also residing in different countries, regardless of the material elements of the operations, such as the subject of the transaction and the place where the activity is carried out. Precisely this possible “dematerialisation” of goods & services exchanged, or the “delocalisation” of the transactions subject to e-commerce, as well as the use of online payment methods, undoubtedly take on particular importance from the perspective of legal, corporate, tax and contractual aspects. E-commerce is by now an essential tool for companies to compete in a market characterised more and more by the absence of boundaries and by internationalisation, which is a topic that is complex in many ways. The fragmentation of protocol, regulatory gaps and the ever-changing cases restrict the operator from acting in a relaxed manner. Our services are aimed at unhinging the entrepreneur’s strengths, focusing them on his business which, with expert guidance, can be carried out without uncertainty and preventing any future risk.

Our experience of over 30 years in the legal profession has led us to understand a common truth: it is essential to correctly identify, from the first operation of e-commerce, the correct legal structure. In fact, an error in the start-up phase could generate problems that could compromise the composed practice of the business, leading to enormous difficulties in the event of any entry of financial partners, or partners in risk capital. Our goal is therefore to provide the client with all the tools to lead him to make rational choices, not only in full compliance with the selection of current world-wide laws, but above all to enable sustainable, lucrative and profitable business developments.

To this end, our experts are focused on identifying, through industry and subject specialisation, the most appropriate legal-operational, sustainable and long-lasting choices. The construction of the corporate structures that we propose is suitable to face any type of future development, all the way to the listing on the stock exchange and, moreover, it functions to make the eventual sale of the business easy and simple. Our services are expressed by deepening the client’s objectives through several meetings, in which the various feasible options are discussed while always taking into consideration the primary purpose of achieving the full and exclusive interest of the client.

in the current world landscape – in which we are witnessing more and more, on one hand the tightening of tax burdens and consequently, on the other hand, the offering of an ever-wider supply of facilities by some countries – it becomes difficult to find tax optimisation solutions which are free of any risk.

To this end, our experts operate on two fronts:
• On one hand, through the specific study of the cost-revenue structure and in the actual business operation, they identify tax optimization solutions in the country where the related profits are taxed;

• On the other hand, they allow you to operate, in terms of the geolocation of profits, with the maximum obtainable tax savings, in full compliance with the principles of world-wide taxation and anti-abuse rules.

The result that our team of experts pursues also fully takes into account the impact, both tax and financial, of the application of VAT and other indirect taxes (such as excise duties), as well as the impact of operating and overhead costs, which are possibly necessary to support tax planning operations and, finally, the taxation of shareholder dividends. Where necessary, our experts give consultation on transfer pricing and cost & profit sharing, if the related business is carried out with the support and/or through entities belonging to the same group, though located geographically in different countries.

Our experts will lead you singlehandedly in establishing a new operating structure or in modifying the existing one to achieve your business goals.

Our experience in the financial sector will enable you to adopt the most functional organisational model to achieve your business goal, choosing between all the existing situations on the national and international scene (from the creation of joint ventures to the establishment of simple LLCs) which best fits your business needs and simultaneously guarantees maximum cost reduction and tax optimisation.

After having chosen the most suitable operating structure, we will provide practical help to effectively implement the legal and bureaucratic/administrative fulfilments necessary to commence your business, within the guidance of both national and foreign authorities.