Areas of Expertises

Thanks to its inter-professional attitude, Pomara Scibetta & Partners is able to offer a complete assistance, both for corporate, accounting and tax matters.

Corporate consulting service and taxation


Corporate statutory consulting service


The firm assists clients in the establishment and management of companies, preparation of financial statements, related reports, and legal formalities.

Fiscal advice


The firm assists clients in asset management and obtainment of corporate financial resources, both for real estate and securities investments. Creation of the clients' risk-return profile, support in the creation of strategic asset allocation, selection of investment products.

Tax and Corporate Consulting Service


Assistance in the taxation of Italian companies and Italian subsidiaries of foreign companies wishing to have customized tax assistance to support them in the ordinary business management activities and in their strategic and organizational decisions.
In this context, the permanent advice of direct and indirect taxes, financial statement and corporate aspects, as well as the legal opinions on such matters are included.

Tax planning


The goal is to develop innovative solutions that, in compliance with the regulations, enable clients to optimize their legal and fiscal framework in line with the evolution of their industrial or commercial activities.

Extraordinary operations - M&A


Extraordinary Operations and Corporate Reorganizations


The firm is able to provide assistance on tax and corporate issues of special operations such as:
• Acquisitions / sales of investments, companies and businesses;
• Mergers, divisions, contributions, transformations and liquidations;
• Operations on real property.

Corporate Finance


Company valuation; deal structuring, and establishment of "funding" and capital management policies.

Private equity


The firm has a considerable experience in the private equity sector, assisting the private equity funds in acquisitions, both majority and minority, in close coordination with professionals of fiscal, regulatory, antitrust and finance areas, in the definition of related shareholder agreements and in the regulation and implementation of the next release.

International Taxation


International Tax Planning and Consulting Service


The firm provides its Italian and international clients with a complete assistance in the field of international taxation, both in terms of direct taxes, both for the Value Added Tax and other indirect taxes.
The firm, being a member of Integra International, an international association made ​​up of more than 110 international firms from over 60 countries, specialized in tax consulting, can provide its Clients with tax assistance integrated into an international context.
In addition, the firm has started a fruitful collaboration with Italian Chambers of Commerce located abroad in order to further assist its clients when entering new markets and countries. In December 2015, thanks to dedicated professionals, the firm obtained the certification of "Italian Representative" by the Italian Chamber of Commerce in the UAE.

International Intra-group Transactions (Transfer Pricing)


The tax considerations relating to the sale of goods or intra-group services in harmony with the principles that govern the transfer pricing even in specific areas are analyzed.

Litigation and litigation support


Tax litigation


The firm has extensive experience in assisting and representing clients in tax disputes before tax commissions.

Questioning and Assistance in Relations with Tax Authorities


The firm assists its clients in questioning procedures with tax authorities according to issues related to anti-circumvention legislation, controlled foreign companies and other.
The assistance also covers the pre-litigation phase, which aims to prevent or resolve potential disputes even through alternative dispute-resolving procedures with provision of settlement agreements and acts of extrajudicial conciliation.

Legal litigation Support


The firm assists its clients in respect of any litigation in civil, commercial and administrative matters pending before the courts, including Arbitration.

Accounting and budget


Accounting services:
• Account document registration;
• Fiscal and accounting books management;
• Communication of tax deadlines, VAT liquidations...
• Recognized documents management.
The firm is responsible for the preparation of the financial statements and consolidated financial statements in EEC format, its annexes and the execution of the procedures required by the Civil Code.

Taxation of individuals


Tax planning of Individuals


We assist individuals in the resolution of tax issues related to transfer of residence, the sale of participations, financial investments and the optimization of personal taxation.

Organization of Family Heritage


In this area we deal with tax and corporate aspects connected with the management, protection and the generational transfer of family wealth.

Trust


Assistance in setting up Trust and other structures of segregation of personal assets.

Audit and internal control systems for companies and groups


Statutory audit


The main services offered by the Firm to its clients are:
• Statutory audit;
• Voluntary audit of the financial and consolidated statement;
• Limited audit of the interim report and other interim financial reports;
• Fair valuation provided by law;
• Agreed Upon Procedures (audit procedures agreed with the customer).

Internal Audit


The firm assists its clients in the internal audit procedures in order to assist the company's management, to:
• Ensure effective corporate management;
• Ensure accurate financial statements;
• Effectuate the conditions for ongoing maximization of both organizational efficacy and efficiency.
The firm assists its clients in integrating methodologies and tools for effective / efficient control action to constantly protect the Company's internal control system, with the view to the Creation of Value, which translates into:
• Reducing capital requirements for unexpected losses: measuring and managing operational risk. Analysis of the processes, relations / risks / controls for identifying audit priorities and improvement of the internal control system;
• Reducing the cost of the audit according to risk: risk-based process-driven analysis approach. The process-driven approach allows to evaluate the adequacy and functionality of the internal control system to guard against the risks that can affect and impair the ability to achieve the objectives set; therefore, the field of operations includes all the different business processes.

Bankruptcy law and Reorganization


Insolvency and corporate crisis


The firm assists clients in the reorganization of Italian companies which are in crisis, even in the context of bankruptcy proceedings, through the reorganization of the shareholding groups, the sale of assets and businesses, debt restructuring, the preparation of rescue plans.
The firm assists its clients in negotiating the restructuring of assets and the rescheduling of debts, even within the scope of pre-bankruptcy proceedings, as in the reorganization framework in accordance with Article 67, paragraph 3 of the Bankruptcy Italian Law or as part of debt restructuring in accordance with Article 182-bis of the Italian Bankruptcy Law. 

Real estate


The Firm advises major national and international investors and operators, operating in the Italian real estate market. In the context of rapid development of the sector, the firm has offered its consulting services in complex real estate transactions also in the commercial and hotel sectors.
In particular, the Firm provides assistance at every stage of operations focused on the acquisition, divestiture and enhancement of properties, carried out by direct purchase or real estate companies, or through funds; the firm takes care of the legal aspects of the acquisition financial structure and the management and lease contracts.

Trust Services


The firm provides services for the management and fiduciary holding of assets, equity interests and general securities.