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Lawyers, When and Where You Need

Lawyers, When and Where You Need

Lawyers, When and Where You Need

Contact Us

I authorize FASANO to treat my personal data pursuant to the Italian Legislative Decree no. 196/2003 (Privacy and Data Protection Law).

FASANO avvocati

  • FASANO avvocati is a Milan-based international and independent law firm founded by Pierfrancesco C. FASANO.
  • Milan is our roots.
  • International means that we look at and practice on cross-border basis. 
  • Independent means freedom to work with the law firm in each jurisdiction we consider most competent to handle today’s increasingly complex cross-border transactions to the advantage of our clients, and also means liberty to accept clients and treat each of them with the same level of commitment whatever their size or sector.
  • The firm’s clients include multinational corporations, small and medium size companies, public entities and individuals from all over the world.
  • We understand that the marketplace is changing at a rapid pace. So is the law.
  • We have been in practice for over 19 years and we know that our client’s business is about being prepared for tomorrow, not only today.
  • We understand that businesses expect lawyers who are built for change. Our law firm is focused on helping businesses navigate change.
  • A dedication to long-life learning in view to follow the evolution of clients needs.
  • A client-centered approach based upon our awareness that each client’s matter presents its own unique characteristics.
  • Practicing since its admission, FASANO has gained recognition for its exacting standards of legal expertise, its vision of relations between people and their audacity.
  • We are not a boutique law firm. We are lawyers, Italian lawyers with an holistic view of the law, which is just a part of our and your life.
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October 10, 2011



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Clients Alert 🚨

The Italian government has introduced a ‘temporary web tax’. It is aimed at introducing taxation principles more tailored to the digital business models (relying on a new criterion based on the company's "significant presence" in the economy of a country other than that of its tax residence). Such ‘temporary web tax’ takes the form of an optional procedure designed for multinational groups who wish to evaluate the risk of being found to have a permanent establishment in Italy and is aimed at the definition, in collaboration with the Italian Revenue Agency, of their tax position in relation to the periods for which the deadlines for the submission of tax returns have expired.

The procedure is divided into 2 phases:

🥇assessment of the existence of the permanent establishment;

🥈determination of the profits and losses related to the hidden permanent establishment in relation to all fiscal years still open to assessment.

👉 Access conditions. The procedure involves any MNE irrespective of the business sector (not only digital economy) provided that the MNE:

🥇is part of a multinational group with a consolidated worldwide turnover higher than EUR 1 billion per year;

🥈sells goods or provides services in the Italian territory for an amount higher than EUR 50 million per year also through other Italian resident subjects belonging to the same multinational group.

👉 Advantages. The following benefits are granted:

🥇reduction of administrative penalties to 1/6 of the minimum;

🥈 non-application of criminal penalties;

🥉automatic access to the "cooperative compliance" procedure that promotes an enhanced cooperation between the Italian Tax Administration and taxpayers in order to prevent and easily resolve tax disputes.

Any MNE can also submit a request to the revenue Italian Tax Agency for a prior agreement aimed at evaluating the existence of a permanent establishment in Italy for the current and future fiscal years.

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