CHREA OVERVIEW

COMPANY OVERVIEW

CHI SIAMO

Chiaravalli Reali e Associati è un'associazione professionale, specializzata in consulenza fiscale e tributaria d'impresa. Con uno staff di 15 professionisti e 4 partner, CHREA opera, dal 1965, su clienti nazionali ed internazionali, nelle due sedi di Milano e Firenze

OUR COMPANY

Since the founding of CHREA in 1965, we have been working on national and international tax advising and corporate auditing. We offer professional consulting services in the areas of tax and commercial law for Italian and foreign-based businesses, for enterprises. Our team is composed of 4 partners and 15 professional consultants, based in our main offices, in Milan and Florence.

MISSION

Offrire alla propria clientela una consulenza fiscale e tributaria personalizzata e fortemente orientata al futuro, per la massima valorizzazione delle risorse tangibili e intangibili d'impresa

Raggiungere i più elevati standard di qualità, grazie alla profonda conoscenza dei nostri clienti e il massimo livello di affidabilità, attraverso servizi di consulenza professionale personalizzati

MISSION

To achieve highest quality standards through a deep professional knowledge of our customers and to provide the maximum level of trustworthiness by offering client-tailored consulting services

I NOSTRI VALORI

Crediamo nel valore di un rapporto di consulenza continuativo e personalizzato, che offra ai clienti un servizio a 360°, su ogni tipo di operazione ordinaria e straordinaria (joint ventures, mergers, acquisitions, acquisto e vendita d'azienda, ristrutturazioni aziendali)

OUR VALUES

Our teams stand ready to assist even the most demanding mandates, providing face-to face, client-tailored consulting services. Offering 360° degrees assistance, we take care of any kind of ordinary and extraordinary business transaction: joint-ventures mergers, acquisitions, company purchase and selling, corporate restructuring, etc.

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AREE DI ATTIVITA'

Italian Tax Law

Normativa fiscale italiana

* general consulting in the field of direct and indirect taxation

consulenza nel campo della fiscalità diretta e indiretta

* tax planning and optimization with reference to domestic activities

pianificazione fiscale ("Tax planning")

* real estate investment and connected tax optimization methods

consulenza fiscale in campo immobiliare

* assistance for banks, leasing and financial companies

consulenza fiscale in campo bancario, finanziario e assicurativo

* consulting in the event of property and business succession

consulenza in campo successorio e del diritto di famiglia

* consulting on inheritance and donation acts

consulenza in materia testamentaria e atti di donazione

* filing and submission of tax declaration

predisposizione e trasmissione di dichiarazioni fiscali connesse alle attività di cui sopra

International Tax Law

Fiscalità internazionale

* tax planning and optimization with reference to cross-border activities

tax planning internazionale

* structuring of holdings

costituzione di holdings

* foundation and assistance for Italian branches of our foreign-based clients

costituzione e consulenza a favore di società e di sedi secondarie in Italia appartenenti a clienti internazionali

* transfer pricing regulations

consulenza in materia di transfer pricing

* expatriate assistance for Italy

consulenza ed assistenza fiscale a cittadini stranieri residenti in Italia ai fini fiscali

* support in the event of requests for VAT reimbursement

assistenza in campo di rimborso IVA in Italia e presso uffici esteri

* VAT representation and/or identification for foreign-based clients

servizio di rappresentanza fiscale IVA in Italia e/o assistenza alla procedura di identificazione diretta ai fini IVA di società non residenti

Mergers & Acquisitions

We serve our clients by providing cradle-to-grave assistance for every stage of the business transaction and during the post-acquisition period.

Assistenza continuativa nel campo delle operazioni di M&A dalle fasi preliminari alla costituzione di società,, in ogni fase del processo di avviamento e svolgimento del business, fino al closing e nella fase successiva all'acquisizione

* transaction planning and structuring

pianificazione e strutturazione di operazioni di M&A sul piano societario e fiscale

* designing of transaction models aiming at optimizing tax burden methods

studi di fattibilità e strutturazione di operazioni straordinarie ed analisi della relativa fiscalità diretta e indiretta

* drafting of appraisals, estimates, evaluations

redazione di perizie, stime valutazioni

* tax due diligence

due diligences fiscali

* assistance in post-acquisition procedures

assistenza nei processi e nelle procedure post-acquiszione

Commercial and Corporate Law

Diritto commerciale e societario

* incorporations and all connected issues

costituzione di società commerciali e attività connesse

* Italian partnership and corporate law

costituzione di società di persone e diritto societario

* extraordinary business transactions, in particular mergers, de-mergers, transformations

operazioni straordinarie, in particolare fusioni, scissioni, trasformazioni

* transfer of stocks and shares

trasferimento di azioni e di partecipazioni in genere

* assistance for judicial and extra-judicial settlements

assistenza professionale nel campo delle

Corporate Accounting

Contabilità

* drafting and processing of financial statements

predisposizione e stesura di bilanci d'esercizio

* drafting of consolidated financial statements and special forms of annual audited

accounts

predisposizione e stesura di bilanci consolidati

* accounting

contabilità

* auditing and appraisal of financial statements drafted by third parties (mostly commissioned by our foreign-based clients)

revision contabile del bilancio di esercizio e consolidato

Other Services

Altri servizi

* accounting services

servizi contabili

* domiciliation of statutory offices

domiciliazione sede legale societaria

* VAT representations

rappresentanza IVA

* VAT reimbursements

rimborsi IVA

* intermediation and coordination of other professional consultants (notaries, lawyers, payroll consultants, statutory auditors, etc.)

coordinamento

* relations with public authorities (Chamber of Commerce, local courts, police forces, consulates, embassies, etc.)

relazione con enti pubblici (camere di commercio, tribunali, agenzie delle entrate, guardia di finanza, consolati, ambasciate)

CLIENTI

Il nostro staff è strutturato in due divisioni, per seguire al meglio sia clienti di grandi dimensioni, come aziende quotate in borsa, che piccole e medie imprese.

Il know-how dei professionisti CHREA è particolarmente sviluppato nei settori: servizi, beni di consumo, dettaglio, comunicazione, energia, trasporti aerei, costruzioni, real estate, oltre che nel ramo bancario, finanziario e degli investimenti.

OUR CUSTOMERS

We work for different kind of customers including also Italian branches of several stock-listed companies in services, investments, consumer goods, retail, communications, energy, airlines, construction and real estate industries, as well as in banking and financial services areas. Some of our clients are Italian subsidiaries of foreign-based companies.

Partners

Giuseppe Chiaravalli, born in Milan (Italy) in 1940.

Education: Degree in Business Studies, Technical Institute of Milan, 1959; Professional membership: admitted to the Italian Institute of Chartered Certified Accountants since 1965; auditor.

Languages: Italian, French.

Practice areas: Italian tax law; company law, in particular real-estate industry, financial services industries (banks), inheritance and gift tax law.

Andrea Chiaravalli,

born in Milan (Italy) in 1965.

Education: degree in Business Studies, University of Milan "Bocconi", 1989;

Professional membership: admitted to the Italian Institute of Chartered Certified Accountants since 2001; auditor.

Languages: Italian, English.

Practice areas: Italian and international tax law; company law, in particular in the real-estate industry, VAT-law, financial services industries, foreign companies taxation and tax litigations.

David Reali, born in Milan (Italy) in 1966.

Education: degree in Business Studies, University of Milan "Bocconi", 1988;

Professional membership: admitted to the Italian Institute of Chartered Certified Accountants since 2000; auditor. Author of publications on commercial and taxation law.

Languages: Italian, English.

Practice areas: Italian and international tax law; company law, M&A, private equity, listed companies auditor.

Francesco Salesia, born in Florence (Italy) in 1961

Education: degree University of Florence, 1986;

Academy of International Private Law, Den Haag (Scholar, 1984-1985); Lawyer; Italian Supreme Court Counsel (Corte di Cassazione), Florence Bar Association; AIJA (Honorary Vice President); LES-Italy (Past Executive Committee Member). Author of publications such as "Consumer's protection in International Private Law," 1986. Co-Author: "New Italian Merger Law," 1993; "Anti Trust and New Media", 2000; "Companies Criminal Liability in Italian Law," 2002.

Languages: Italian, English, French and Spanish

Practice areas: Arbitration, Litigation, International Transactions, Joint Ventures, Insurance, Competition, M&A, I.P. Law, I. T. Law, Insolvency, Labour.

Fabrizio Hugony, born in Milan (Italy) in 1969.

Education: B.A. Honoris in Business Administration "European Business School" London , 1993. Degree in Economics : Parma's State University 1994. Auditor for PWC.

Languages: English, Italian

Practice areas: Audit IFRS IAS expert, multinational companies, fiscal issues

Professional consultant for Chiaravalli, Reali e Associati.

CONTATTI

Chiaravalli, Reali e Associati

Via San Primo 4
I - 20122 Milano
Phone. +39 02 7607671 . Fax +39 02 76006474
info@chrea.com