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Paolo Tognolo

Senior Partner at Studio Tributario Tognolo (estabilished by him in November, 2002), Paolo received his Economic’s degree as a Tax Consultant at the Bocconi University of Milan.

He is a member of the State tax consultants association from 1992 (Dottori Commercialisti) and a member of the State Chartered Accountant association (authorising to perform the activity of Statutory Auditor of Italian legal entities).

He is also included in the Register of technical consultants of the Milan tax Courts as expert of international tax matters.

He regularly provides tax advice to several Italian multinational groups and helps a trustful support to foreign multinational groups on Italian and international tax matters. He also performs the statutory auditor’ legal control activities for many relevant Italian legal entities. He is widely experienced in:

  • M&A (structuring and tax due diligence) and IPO (tax side).
  • Streamlining projects and reorganization of European groups;
  • International tax treaties and double taxation aspects;
  • Permanent Establishment;
  • Transfer Pricing (group planning, defence, documentation, benchmarking analysis, unilateral APA, bilateral APA, Patent box regimes);
  • Back-office assistance to companies during the assessment performed by tax authorities and following steps at domestic as well international implications (i.e. EU arbitration convention procedures and Mutual Agreement Procedures);
  • Standard Ruling and Ruling for New Investments;
  • Group business reorganisations (economic analysis, transfer pricing aspects, direct and indirect tax consequences);

Paolo Tognolo is member of International Tax Commission of the Milan’s Tax Consultant associations and he regularly partecipates as relator to Conferences and Matsters organized by the tax law school of the Tax Consultant’s foundation of Milan. He’s also a member of the Company law Board of Assolombarda, of B.I.A.C. (the Business and Industry Advisory Commitee to the OECD) and partner of I.F.A. (International Fiscal Association).

He regularly lectures at external courses, seminars and workshops for several domestic and international organisations on domestic and international tax matters (such as Business International, Sole 24 Ore, International Institute of Research, Learning Resources Associate and Cegos) and at masters in international taxation (CERTI-Bocconi University, Centro Studi Ragionieri and CEGOS).

Studio Tributario Tognolo:

The tax firm Studio Tributario Tognolo was created in 2002 as initiative of its only founder: Paolo Tognolo. It’s an Italian firm of Tax Consultants, Chartered Accountants and Tax Lawyers located in Milan (Italy) dealing with tax, account and company law advice for medium and large Italian legal entities and for Italian and foreign multinational groups.

The firm is not linked to any auditing company, or tax and legal international network. As a consequence it does not incur in any of the limitations or restrictions at present fixed by CONSOB (Italian regulatory Body), Sarbarnes-Oxley American Law, or by any other foreign regulatory Bodies.

In this environment, the firm represents both the interests of Italian investor’s abroad and foreign investors in Italy through the involvement of a selected group of skilled professional around the globe.

Studio Tributario Tognolo has the unique ability to anticipate the potential vulnerabilities of companies’ processes, planning an efficient management in an internationally dynamic context, building based on trustworthiness and partnership lasting in some cases over 15 years.

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Anil Harish

Mr. Anil Harish specializes in the field of Taxation, Corporate Law, Joint Ventures and Collaborations, Property, Mergers and Acquisitions, Demergers, LLPs, Arbitration, Exchange Control, Foreign Investments, Trusts, Wills and Indian and International Taxation.

He is involved in other institutions in the legal field such as the Society of Indian Law Firms, of which he is the Executive Vice President. He is also a member of the Committee on Dispute Resolution, of the CII (Confederation of Indian Industry) As a specialist in the field of Real Estate, Mr. Harish is also involved with the magazine “Property Scape” as well as the Accommodation Times Institute of Real Estate Management.

Mr. Harish has written articles which have been published in the Times of India, Hindustan Times and several professional journals. He is a director of several prestigious public limited companies in India. He is involved in several educational and charitable trusts and is the former President of the Hyderabad (Sind) National Collegiate Board, which runs more than 25 educational institutions and has about 50,000 students.

Mr. Harish is a much sought after speaker in India and abroad and has given several professional speeches at prestigious events such as the India calling Summit in Brussels, Belgium (2009) organized by the Indian Merchants Chamber and the International Fiscal Association {India Chapter} (2000). He has spoken in Dubai, Doha, Muscat and Jakarta on several occasions on topics such as FEMA, Taxation Collaborations and the legal requirements to operate a business in India, and at many Seminars in India.

D.M.Harish & Co:

D.M. Harish & Co., was founded in 1957 by Mr. D. M. Harish. He developed a large and varied practice and is also well remembered for his significant contribution to the law through the publication of his magnum opus, an eight-volume treatise on Income-tax Law. The Firm strives to build upon the legacy of expertise and excellence, guided by the Founder’s heirs and successors, namely his wife, Mrs. Ratna Harish, his son, Mr. Anil Harish and his daughter, Mrs. Shobha Jagtiani – the present partners of the firm. The Firm’s reputation is backed by long years of experience in wide ranging areas of practice. The firm has enjoyed the patronage of a vast number of clients drawn from the top echelons of Business and Industry as well as prominent high net worth individuals.

Over the decades, the firm has provided it’s legal expertise and professional services to multinational investment banks, corporate and retail giants, consultancy firms, leading hotel groups, construction companies, shipping corporations and manufacturing companies as well as high net-worth individuals and the erstwhile royal families of India and Non-Resident Indians from around the globe, who seek advice on matters of investments, acquisitions, mergers, taxation and compliance with the multifarious laws of India.

The Strength of the firm including partners, associates and paralegals is about fifty; all of whom contribute their skills, experience and commitment to render quality professional services to a large international and domestic client base. With it’s diverse specialization and core competence in the areas of Tax, Finance, Corporate and Commercial Laws and Property Law, the Firm endeavours to provide comprehensive professional services to its clientele.

Having been an integral participant in the transformation from a closed economy to a vibrant market of one billion consumers and an increasingly deregulated and liberalized economic system, attracting FDI in various sectors, the Firm is able to draw on its store house of collective experience to assist the clients, keeping pace with the phenomenal growth in traditional and new age technological sectors. The Firm brings together the elements of tax efficiency and administrative simplicity in transactional structuring for ambitious entrepreneurs, promising start-ups and established corporations.

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Christian Aste

Education: Universidad Central School of Law (Bachelor of Laws, 1991). Diploma in Banking Law, Universidad Central (1991), Postgraduate Degree in Public Administration, Instituto de Estudios Fiscales de España (1994), Postgraduate Degree in Tax Administration, Universidad Tecnológica Metropolitana (1995), Diploma in Corporate Tax Law, Universidad Adolfo Ibañez (1998), Postgraduate Degree in Tax Law, Universidad Salamanca (1999), Masters Degree in Economic Law, Universidad de Chile (1999), Diploma in Criminal Procedure Law, Universidad de Chile (2001).

Professional Activity: Internal Revenue Service, National Direction (1990-1999). Partner in charge of the litigations and controversies division at Deloitte (1999-2005). Member of the Editorial Board for the AFIICH’s Tax Queries Manual (2006-2007). Director of the 15th edition of the Tax Code, Thomson Reuters (2015). President of the National Chamber of Commerce’s Tax Committee (2013-2015).

Academic Activities: Professor of Tax Law, Universidad de Santiago (1992-1994), School of Auditor Accountants (1997-1999), Universidad Central (1996-2009) and Universidad Nacional Andrés Bello (1999-2000). Professor of Tax Procedures for the Litigation Diploma Program and the Tax Law Master’s Degree Program, Pontificia Universidad Católica de Chile (2014-2015). Professor of Tax Code Reform, Universidad Adolfo Ibañez (2015).

Publications: “Curso de Código y Derecho Tributario”, “Curso de Impuesto a la Renta (I y II)” and “Reforma Tributaria Comentada”(LegalPublishing).

Villarroel, Lecaros, Aste & Baraona:

Villarroel, Lecaros, Aste & Baraona is a law firm with an extensive trajectory. Founded in 1968, it characterizes for building trusting and long-standing relationships with its clients based on the firm’s professionals’ excellence and ample experience. The firm provides personalized attention and prompt legal support to its clients.

Our legal team includes doctorate holders; law professors; former Supreme Court adjunct judges and, generally, prestigious professionals. Our firm promotes and encourages its lawyers’ participation in academia as well as continuous training to maintain the highest professional standards.

The lawyers at Villarroel, Lecaros, Aste and Baraona take pride in being accessible, reflective, and up-to-date professionals, with a creative vision and commitment towards their clients.

Areas of Practice: Corporate, Mergers & Acquisitions, Tax Law, Labor Law, National & International Procurement, Real Estate, Engineering & Construction, Project Finance, Regulated Markets, Immigration, Foreign Investment, Energy & Natural Resources, Water Rights Law, Litigation, Conflict Resolution & Arbitration, Antitrust, Constitutional & Administrative Law, Specialized Law Reports, Law & Jurisdiction Conflicts, Consumer Protection, Bankruptcy & Reorganization, Environmental Law, Agribusiness, Education, General Practice

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Ossi Haapaniemi

Ossi heads our Finnish Tax practice. His fields of expertise include public and private M&A, capital markets, financial instruments, incentive schemes, EU tax law and tax litigation.

Ossi’s career to date has included positions as tax auditor at a provincial tax office, tax manager at Arthur Andersen, as well as director and partner in charge of structuring and taxation of M&A and capital markets transactions at Evli Corporate Finance (later Evli Bank). Ossi has vast experience and in-depth knowledge of corporate taxation, especially of financial instruments, corporate finance transactions and incentive schemes. He is a frequent speaker at seminars and has written numerous articles and books on taxation (e.g. the Finnish national report for the 2000 IFA Congress on ‘Tax treatment of hybrid financial instruments in cross-border transactions’). In 2006, he successfully defended his tax law dissertation on the Tax Treatment of Stock-Based Incentive Schemes. In 2009 he was again the IFA national reporter on the subject “Foreign exchange issues in international taxation”.

MEMBERSHIPS AND POSITIONS OF TRUST:
  • Member of the Finnish Bar Association
  • Chairman of the Tax Expert Group of the Finnish Bar Association
  • Member of International Fiscal Association (IFA)
  • Associate member of American Bar Association
  • Board member and former chairman of the Association for Finnish Tax Professionals
  • Member of the tax working group of the Finnish Federation of Industry
  • Member of the former tax working group of the Finnish Association of Securities Dealers
  • Member of Institute for International Taxation

The Tax Law Practice:

Hannes Snellman’s tax practice specialises in tax planning and structuring of public and private M&A transactions; capital markets transactions; financial instruments; private equity, venture capital and other types of investment funds; and incentive schemes. Our tax practitioners have a strong international reputation for providing sophisticated tax counselling on domestic and cross-border tax issues and provide high quality, innovative tax solutions in an increasingly complex field of law.

Hannes Snellman also provides advice on EU tax law, general corporate tax matters, and represents clients in tax litigation. Our tax practitioners include some of the most experienced tax litigators in the Nordic region whose excellence in tax law has also been recognised with multiple public awards. Most recently in Prospera’s 2017 and 2016 client surveys our tax competence is rated as #1 in the Finnish market.

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David Chodikoff

David W. Chodikoff is a tax partner and the National Tax Litigation Lead of Miller Thomson LLP, a Canadian national law firm. David spent nearly 16 years as counsel and as a Crown prosecutor with the Department of Justice (Canada). David has conducted more than 550 cases before the courts in Canada. He has over 100 reported decisions.

David has co-edited and contributed to six tax books including Advocacy and Taxation in Canada (published in 2004), Taxation & Valuation of Technology (published in 2008), The Tax Advisor’s Guide To The Canada-U.S. Tax Treaty (loose leaf – commenced publication in 2008), Taxation, Valuation and Investment Strategies in Volatile Markets (published in 2010), Tax Litigation – a multi-jurisdictional comparison (First Edition, 2013) and Transfer Pricing & Tax Avoidance – a multi-jurisdictional comparison (First Edition, 2014). David has co-authored and just completed his seventh book entitled International Tax Evasion in the Global Information Age. His eighth tax book, the second edition of Tax Litigation, is set for release this summer.

David is in Martindale-Hubbell and is AV Preeminent® Rated. He is the recipient of numerous national and international awards including being selected as one of the leading tax controversy advisors in the world by the International Tax Review since 2013.

The Tax Law Practice:

The Tax Law Group is an integral part of Miller Thomson, responsible for providing cost-effective solutions and advice to clients on a wide array of tax topics. With a team of approximately 50 lawyers spanning their national offices, the Tax Law Group is one of the largest in the country, and is still growing. It is an entrepreneurial, multi-jurisdictional and multidisciplinary group, with an acute sensitivity to clients’ complex business and taxation needs.

The tax group’s lawyers come from a diverse background of education and experience, bringing a breadth of knowledge and expertise that is unparalleled. They represent clients in various industry sectors, such as: manufacturing and processing, automotive, computer equipment and software, oil and gas, real estate, banking and finance, among others. They are also positioned at the forefront of rapidly growing technological areas, such as cleantech and greentech.

Miller Thomson are routinely engaged on cross-border and international transactions, which has enabled the team to build a broad network of international contacts and relationships. The firm regularly presents at major national and international tax conferences and seminars, and are active in speaking and writing on an assortment of tax issues.

The Tax Law Group is comprised of 5 main specialty areas: (i) Corporate Tax; (ii)Tax Litigation and Dispute Resolution; (iii) Private Client Services; (iv) Charities and Not-for-Profit; (v) International Trade, Customs and Commodity Tax.

Miller Thomson LLP:

Miller Thomson LLP is one of Canada’s most respected national business law firms. Our consistent ability to provide practical, creative and cost-effective advice, combined with an unyielding service commitment to our clients and a strong dedication to our lawyers, staff and the communities in which we practice, gives us a unique position in the Canadian legal industry.

Miller Thomson LLP is one of Canada’s largest national law firms, with over 500 lawyers working across Canada in offices located in Toronto, Vancouver, Calgary, Edmonton, Saskatoon, Regina, London, Kitchener-Waterloo, Guelph, Markham and Montréal. The firm provides a complete range of business law, advocacy and personal legal services to Canadian and international corporations, entrepreneurs, institutions, governments and not-for-profit organizations.

Through strategic growth, Miller Thomson has added enhanced capabilities, depth and resources in many key core and specialty areas of expertise within the firm. Now, more than ever before, we are exceptionally well positioned to assist domestic and international decision makers with all of their Canadian legal needs, everyday.

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Leonardo Braune

For 22 years, Leonardo Braune acts as a tax consultant in the areas of international tax, real estate planning, weatlh preservation, fiduciary advice, implementation and management of international structures and project management.

He began his career at Arthur Andersen as a trainee. Over the years, he became Senior Manager of the tax consulting area acting significantly in many segments at Arthur Andersen and working very closely with several international offices on very large global projects.

With a vast experience in tax, an extremely diversified client base and a very strong global network of top specialists in many different business related areas, Leonardo Braune has been a part of a large number of successful projects in several industries such as oil and gas, telecommunications, real estate, international services, investment funds and asset management.

The Intercorp Group was established under the supervision of Leonardo Braune with the objective of becoming one of the few truly international tax consulting boutiques, fully capable of providing high quality tax, estate planning and fiduciary structuring services, delivering to its clients very efficent and practical solutions.

The Tax Law Practice:

The international tax planning process, focuses in identifying opportunities within the legal systems of multiple coutnries, to efficiently reduce the tax cost of doing business.

Taxes are an extrlemly important part of business costs. With the globalization of the economy, proper management of tax costs, has become a priority for the exectuvie team of large corporations and also for the business owners.
A solid tax planning process, fully in compliance with the legislation in force can extremely reduce costs for businesses.

The Intercorp Group has developed special techiniques to fully understand our clients business, their strenghts and their limitations, being capable of analyzing in detail the operations, and therefore coming up with alternatives and suggestions that usually make a key difference in the tax impact of the business.

The Intercorp Group:

The Intercorp Group is a high level consulting firm specializing in Tax, Estate Planning and Fiduciary structures. Our team consists of professionals with extensive experience. With this, we operate in a very unique way in addressing the issues of taxation, accounting, and international transactions of our clients.Once we have assisted our clients in determining their needs, our primary purpose is to facilitate and coordinate the development and implementation of the steps involved in their project. Our intial job is to assign one of our qualified coordinators, who will act in entire advisory and consulting process.

These coordinators have access to an international network of professionals and specialists in many areas and are responsible for “playing the role of the client” being therefore, extremely capable of clarifying questions and giving suggestions and practical solutions to their issues. Commitment, creativity, technicality, quality and reliability are our strengths. Our goal is to make our clients feel confident and comfortable that we are handling their matters properly and efficiently.With Intercorp Group, our clients can have direct or indirect access to an unique global network of specialists and professionals that will work in a simple, clear and objective manner.

Miami Office: 150 SE 2nd Ave, Suite 808, Mimai, Fl, 33131  |  +1 (305) 371 2858

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Gustavo A. Pardo Ardila

Gustavo has more than 24 years of tax, exchange and legal experience with KPMG, Arthur Andersen and Ernst & Young. In February 2013, he founded his own firm Gustavo Pardo and Associates.

Gustavo is the Director of the Tax Law Observatory of the Colombian Tax Law Institute, and also the Director of the Tax Planning Program, organized by the same Institute. He is professor of Tax Planning in the Tax Program of the Department of Tax Law from the Externado University and professor in the LLM Program in taxation from the same University.

PRIOR EXPERIENCE

In the firm Ernst & Young he performed as Partner in the Tax Department since September 2002, and afterwards as Tax Managing Partner in Colombia, from 2008 until 2012.

EDUCATION

Lawyer from the Externado University of Colombia (1990), with an Executive Program from Kellogg University (2009).

Sources are quick to praise Gustavo PardoFirst ranked in Chambers Global 2011. of Gustavo Pardo & Asociados for his extensive experience in tax.

The Tax Law Practice:

  • National , departmental and municipal tax law
  • International tax law
  • Corporate Law / societies
  • Foreign Exchange Regime
  • Customs and International Trade
  • Transfer Prices
  • Litigation in tax , foreign exchange , customs and transfer pricing issues

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Stephen A. Malley

Stephen A. Malley has for over 40 years specialized in the areas of international business, tax and finance, captive insurance structures, transnational estate, tax, and asset protection planning, and pre-immigration and expatriation planning. Mr. Malley’s practice includes domestic and foreign licensing of intellectual property, and the formation of captive liability insurance companies.

Clients include:
  • U.S. companies with foreign operations
  • U.S. citizens conducting business and investing overseas
  • Foreign individuals and businesses dealing with U.S. taxation issues
Professional Associations:
  • California State Bar, International Law Section
  • Advisor to Executive Committee
  • State Bar of California
  • LA County Bar – Member: Business, Tax and International Sections
  • International Bar Association
  • Offshore Institute
  • Asian Business League
  • Center for International Legal Studies
  • Society for Trust and Estate Planners
  • Provisors

Areas of Practice:

Stephen A. Malley offers specialized and experienced counsel in U.S. and International tax and business planning, transnational business structures, international licensing, pre-immigration tax planning and estate planning for U.S. individuals and families with foreign interests and for foreign families with U.S. beneficiaries or U.S. based assets.

UNITED STATES AND INTERNATIONAL TAX AND BUSINESS TRANSACTIONS

Individuals or companies with international assets and /or business interests must consider not only the applicable laws of each Country, but also the tax implications of both the U.S. and relevant foreign jurisdictions. Tax rates on dividends, interest, and royalties are often determined by tax treaties. While “treaty shopping” is discouraged by the terms of many tax treaties, careful planning might take advantage of the most favorable tax treaties. The application of tax credits is often complex . Mr. Malley represents individuals and business entities engaged in domestic and international commerce. Of primary importance is planning to achieve the desired business purposes, taking into consideration foreign law and business practices.

Mr. Malley assists non-U.S. clients in planning for U.S. legal, regulatory, and tax issues, and US clients in their business transactions and arrangements overseas.

Failure to comply with foreign and domestic legal and tax obligations can result in serious problems.

LICENSING AND SALE OF TRADEMARKS, PATENTS, COPYRIGHTS AND COMPUTER SOFTWARE

U.S. tax law imposes strict guidelines of the transfer of intellectual property but it is often possible to minimize or defer U.S. tax exposure in connection with overseas licensing. Many but not all tax treaties limit the withholding tax on royalty payments, both into and out of the U.S. Joint development of IP with a foreign partner or subsidiary is also subject to IRS rules and regulations, and these do change from time to time. Foreign licensors into the U.S. must consider the tax implications in all relevant jurisdictions to maximize returns. Business issues, such as control and payment, need careful analysis and consideration of applicable business practices, currency controls and exchange rates.

TRANSACTIONAL ESTATE AND TAX PLANNING

Estate planning often involves consideration of Estate, gift and income taxes. US persons with overseas assets, and foreigners with US assets, require specialized professional advice to avoid negative tax and probate issues. U.S. taxpayers with foreign spouses are particularly vulnerable to negative tax consequences absent appropriate planning. The U.S. estate tax regime is in flux, and the tax exemption amount for 2013 is in doubt.

Foreign persons with U.S. assets can be subject to U.S. gift tax, and, on death, to U.S. estate tax, and this comes often as an unpleasant surprise. The U.S. tax code provides guidance on what types of assets are “sited” in the U.S. for gift and estate tax purposes. Often, it is advantageous for a foreigner to hold U.S.based assets in an offshore entity, for example in a Trust or corporation, as best determined by the foreigner’s own or selected jurisdiction. The use of U.S. tax free offshore private placement life insurance may be very advantageous in the right circumstances.

Foreign families with U.S. beneficiaries can achieve tax minimization and/or control with proper planning.

ASSET PRESERVATION PLANNING

Mr. Malley provides transnational estate, tax and asset protection planning for United States citizens and for foreign nationals. Asset protection should be considered in any estate plan. There are many planning opportunities to achieve this protection, depending on factors such as the extent and location of assets, and the individual’s family arrangements, beneficiaries, and other planning goals, which may include privacy and anonymity. Asset protection should be part of any estate planning whenever significant assets are involved.

In the U.S., fraudulent conveyance laws (not discussed here in detail) must be considered whenever there exists a known creditor, any transfer of ownership of assets, including to a domestic or offshore irrevocable trust, might be deemed by a court to be a fraudulent conveyance which can be “set aside” for the benefit of a judgment creditor. However, the Transfer of assets in such circumstance may not automatically constitute a “fraudulent conveyance” but careful analysis is required. In such circumstances, there are arrangements which can be made to lawfully protect assets, including the use of limited liability companies in beneficial jurisdictions and possibly private placement life insurance.

Asset protection planning undertaken before there is a creditor issue offers many more options. For example, the use of “family” limited partnerships or limited liability companies can be appropriate; and irrevocable trusts domiciled in certain States can allow the settlor of the trust to be a discretionary beneficiary and still protect the trust assets from creditors (not the case in California.).

On-shore and offshore holding companies are of use in certain circumstances.

Private placement life insurance can be structured to provide substantial asset protection while also affording access to the funds through tax free loans from the policy. Offshore insurance companies offer more flexible terms, but the policies in any case should be made U.S. compliant, to earn U.S. tax free.

The ultimate forms used to protect assets will be determined by relevant facts, estate and tax planning objectives, and the particular wishes of the individual.

PRE-IMMIGRATION TAX PLANNING

Persons immigrating to the U.S., either permanently or for temporary employment, will be subject to tax on world- wide income. Depending on circumstances, planning before arriving in the U.S. can minimize exposure to U.S. income and estate tax; there is a minimal estate tax exemption for estates which pass to non-Citizens.

CAPTIVE INSURANCE STRUCTURES

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Jan Christian Brewer Dávila

Jan Christian Brewer, holds a degree in Law and Political Sciences from Universidad Santa María La Antigua (Panama) since 1998. He also holds a degree of Banking and Securities Specialist from the Universidad Externado (Colombia), and holds a Master Degree and Specialization Degree in Taxation from the Universidad Especializada del Contador Público Autorizado (Panama).

He is a member of the Panama Bar Association and the International Bar Association. He joined MAB in 1998. With 15 years of experience, Mr. Brewer offers advice for the establishment of business in Panama focused in strategic planning and compliance with local laws.

In the same manner he can orientate your existing business to optimize its operation to be in compliance with and to take advantage of the legal trends and laws in force.

Tax Law and Planning Practice:

  • Tax Advice.
  • Tax Compliance Services.
  • Legal representation of the client before the tax authorities of Panama.
  • Tax Advocacy before the different Tax instances (Administrative Bodies, Tax Courts and Supreme Court of Justice).
  • Domestic and International Tax Planning.
  • Analysis and Application of Tax Benefits.
  • Advice on the application of Double Tax Treaties signed by Panama.
  • Utlization of Offshore investment vehicles.
  • Transfer Pricing (In association with a multidiscplinary team).

Moreno & Arjona – Bureau:

Moreno & Arjona – Bureau, also known as MAB, is a law firm established in 1979 emphasized in all areas of Commercial Law such as Corporate Law, Entity Formation, Maritime Law, Intellectual Property, Tax Law, and Corporate Immigration.

For 35 years since its foundation, MAB is a leading law firm in Panama. Their lawyers are key players in the legal industry. Also, they have played during the firm’s history, key roles in the Bar Association, political organizations even exercising important government offices.

Its international practice is focused on advising international companies with presence or interests in Panama, as well as serving the offshore industry providing legal solutions such as entity formation, tax planning, vessel registration, among others.

Its local practice is focused on advising business transactions and company’s day to day affairs in the areas of contract law, tax advice and labor law.

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George N. Kerameus

George N. Kerameus is a member of the Athens Bar Association and has been admitted before the Supreme Court and the Council of State. He commenced his professional career offering services as a tax lawyer within the tax department of one of the “big four” multi-disciplinary firms. In September 2004 he joined a prominent Greek law firm, which he left, having been its tax partner, to found KPP Law.

George is a tax expert, focusing on corporate tax advice, as well as private tax planning, both on a day-to-day and transactional basis, with great experience in all direct and indirect tax issues. While acting as a tax counsel, he has been involved in a significant variety of major international and local transactions, including mergers, share and asset deals, corporate reorganizations, joint ventures, equity & debt financing, structured financial products etc. George also regularly represents clients before tax courts, authorities and administrative committees on all kinds of fiscal law issues.

As a business lawyer, George has advised one of the major Greek financial institutions in relation to all transactions of its Treasury Department (including bond loans, granting of securities, international financing transactions, derivatives, EMTN programmes etc.), as well as has acted on behalf of corporate clients as the lawyer in charge of legal due diligence within the framework of M&A transactions. He also has considerable drafting experience in commercial law matters, acting as a general corporate counsel to multi-nationals in the industrial and service sectors.

George has lectured and published articles on various tax law issues, as well as participated as a speaker at numerous conferences. He is a member of the Board of Directors of the Greek branch of the International Fiscal Association.

KPP Law Tax Law Practice:

Our tax practice, comprised of highly experienced tax lawyers, offers the full range of tax law services. The analytical ability of our tax lawyers ensures that they are able to provide our clients with high quality, innovative and business oriented services, as well as with practical and pro-active solutions, in the continuously changing area of tax legislation and practice.

While securing day-to-day compliance with local regulations and requirements, the primary goal of KPP Law is to assist our corporate clients in maximizing tax efficiency, both at a transactional and operational level in respect of business activities both in Greece and abroad.

Our tax partners have strong experience in advising clients on the full spectrum of direct and indirect tax law issues arising from commercial and corporate transactions, including M&A (sale of business, asset and share deals, mergers, intra-group re-organizations, joint ventures etc.), financing (equity or debt), acquisition and commercial exploitation of real estate property, employees incentive plans, etc., as well as other tax specific issues, such as thin capitalization, transfer pricing etc.

We also advise Greek and foreign high net-worth individuals in properly discharging their tax liabilities in Greece, as well as advising them in property, inheritance and other tax law issues.

The above advisory leg of our tax practice is paired by a strongly experienced tax litigation leg, since we represent and support our clients before all competent tax courts, as well as before tax authorities (tax audit procedures and settlements).

Last, but not least, our tax partners are highly interactive in the Greek market of tax practitioners, through their participation as speakers at conferences and seminars, publication of articles in tax literature, representation of professional bodies before legislative commissions and memberships in tax related associations.

Kerameus, Papademetriou, Papadopoulos Law Offices:

KPP Law was founded in 2009 in Athens, Greece, offering a wide range of legal services with particular emphasis in the fields of tax, banking & finance, competition, M&A, commercial, litigation and corporate law (including restructuring and insolvency).

Our team is guided by a set of values, which we follow and abide over the years, whereas our main target is to successfully meet and exceed the increasing demands of our clientele.

Through continuity of service, flexibility and close personal contact with each client, our team provides valuable and practicable legal services of the highest level, striking the right balance between protecting and promoting the wider business and / or personal interests of our clients.

Our Offices provide an efficiently led legal service to Greek and international groups of companies, as well as high net-worth individuals, with particular focus on various industries, such as insurance, consumer goods, banking, energy, telecommunications, real property, audit & business consultancy, maritime, construction and motor vehicle.

Our Offices work to the highest professional and ethical standards. We draw on a ten-member team of multi-lingual and international trained lawyers with advanced level of academic qualifications and considerable professional experience, assisted by secretarial and clerical staff supported by modern infrastructure. Moreover, our team constantly co-operates with multinational law firms on cross border transactions.

Our team is proficient in Greek, English, French, German, Italian, Danish and Spanish.

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