Carolina Mason

I'm a tax advisor working in the Italian tax department with a focus on international taxation matters, with specific skills in transfer pricing.

I assist multinational groups, both Italian and foreign, in relation to a wide range of international tax issues, including the definition of transfer pricing policies and the drawing up of transfer pricing documentations.

As a member of the Transfer Pricing team, I have been involved in a wide range of transfer pricing projects including assistance to clients in supply-chain reorganizations, drafting and implementation of intercompany agreements, and assistance in litigation against Italian tax authorities.

Over the years, I have also developed experience in intangible assets valuations. I have been involved in Patent Box projects for clients from IP-rich industries, appraisals of intangible assets in relation to transactions involving the selling and exchange of Intellectual Property, as well as in the calculation of infringement damages.

The firm is one of the world's leading IP law firms and that expertise, together with our economic and tax knowledge, means we can offer great service and comprehensive assistance to our clients in all IP-related valuations and issues.

• Assistance to multinational companies in the identification and mapping of intercompany transactions, developing functional and benchmark analyses to verify the compliance with the arm's length principle.
• Assistance in the management and implementation of the Patent Box procedure, including the analysis of intangible assets, the determination of income deriving from their exploitation, the drafting and filing of the tax ruling application, and the support in implementing the related procedure.