Morri Rossetti has also accumulated substantial experience in the analysis and development of transfer pricing procedures, having taken care of many for both foreign and Italian multinationals.
The activities of the transfer pricing team cover all aspects of the issue, from preliminary and functional analysis to selection of the most suitable method for determination of transfer prices. Policies are identified in line with OECD recommendations, also taking into account Italian tax authority indications.
Company assessment is an activity that implies knowledge not only of accounting but also of industrial, financial, market, tax and legal issues. In this context, Morri Rossetti performs: legally required assessments (in the framework of business transfer operations, corporate transformation, tax revaluation of shareholdings, enforcement proceedings, etc.), fairness opinions on transactions between related parties, voluntary assessments in the framework of preparation of financial statements, or purchase and sale transactions involving shares or corporate shares or business units, both in Italy and abroad.
Morri Rossetti also develops risk assessments for the preparation of corporate financial statements.