{"id":927,"date":"2022-09-01T10:02:23","date_gmt":"2022-09-01T08:02:23","guid":{"rendered":"https:\/\/tempora.tax\/?page_id=927"},"modified":"2022-09-01T16:50:50","modified_gmt":"2022-09-01T14:50:50","slug":"partnership","status":"publish","type":"page","link":"https:\/\/tempora.tax\/en\/partnership\/","title":{"rendered":"Partnership"},"content":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1662023446885{background-color: #f3f2ed !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1644924968963{padding-top: 120px !important;padding-right: 5% !important;padding-bottom: 120px !important;padding-left: 15% !important;}&#8221;][vc_column_text]<\/p>\n<h1 class=\"titolinopagina\">Partnership<\/h1>\n<h2>TEMPORA Tax&amp;Legal, thanks to Partnerships, extends the high quality and &#8220;tailor-made&#8221; services offered to its clients. The Partner Firms represent excellence in their respective professional practices.<\/h2>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1662041984935{background-image: url(https:\/\/tempora.tax\/wp-content\/uploads\/2022\/09\/tempora-tax-partnership-title.jpg?id=956) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;]<div class=\"ult-spacer spacer-69e341e500107\" data-id=\"69e341e500107\" data-height=\"400\" data-height-mobile=\"400\" data-height-tab=\"400\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1662023655361{padding-top: 45px !important;padding-bottom: 90px !important;}&#8221;][vc_column][vc_column_text el_class=&#8221;partner-title-wrap&#8221;]<\/p>\n<h2 class=\"partner-title\">AP4Legal<\/h2>\n<p>[\/vc_column_text][vc_row_inner el_class=&#8221;fisafull&#8221;][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;935&#8243; img_size=&#8221;full&#8221; onclick=&#8221;custom_link&#8221; img_link_target=&#8221;_blank&#8221; image_hovers=&#8221;false&#8221; link=&#8221;https:\/\/ap4legal.com\/&#8221; el_class=&#8221;partner-link&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text]AP4LEGAL is law firm base in Lugano (Switzerland) specializing in cross-border matters involving both Switzerland and Italy. Its professionals, registered with the Registers in Italy and Switzerland, have been practicing for over 20 years in the areas of their specialization assisting both individuals and corporate entities, also international structured groups.[\/vc_column_text][vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; title_size=&#8221;small&#8221; el_class=&#8221;fisafull&#8221;][vc_accordion_tab title=&#8221;Expand&#8221;][vc_column_text]AP4LEGAL assures its clients, in a multilingual environment with professionals fluent in Italian, French, German and English, assistance in both advisory and implementation phases, in the areas of corporate law and tax law, including tax criminal law, especially on transnational issues, asset reorganization, inheritance and family law.<\/p>\n<p>AP4LEGAL&#8217;s professionals assist clients of Italian origin, together with their professionals, in the internationalization processes of companies in Switzerland, M&amp;A transactions and financial and real estate investments, ensuring a high degree of depth even in the most complex extraordinary transactions.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1662023645059{padding-top: 45px !important;padding-bottom: 90px !important;background-color: #f3f2ed !important;}&#8221;][vc_column][vc_column_text el_class=&#8221;partner-title-wrap&#8221;]<\/p>\n<h2 class=\"partner-title\">Studio M7G<\/h2>\n<p>[\/vc_column_text][vc_row_inner el_class=&#8221;fisafull&#8221;][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;945&#8243; img_size=&#8221;full&#8221; onclick=&#8221;custom_link&#8221; img_link_target=&#8221;_blank&#8221; image_hovers=&#8221;false&#8221; link=&#8221;https:\/\/www.studioemme7g.com\/&#8221; el_class=&#8221;partner-link&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text]Studio EMME7G is a leading Legal, Tax and business consultancy Firm in the Veneto region. With offices in Treviso and Cornuda (TV), it has over 20 professionals and collaborators. Itoffers legal, fiscal and tax advice and judicial assistance to individuals, businesses, credit institutions, professionals and public entities.[\/vc_column_text][vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; title_size=&#8221;small&#8221; el_class=&#8221;fisafull&#8221;][vc_accordion_tab title=&#8221;Expand&#8221;][vc_column_text]The\u00a0Firm was born in March 2019 from an idea of specialized interdisciplinarity that is achieved with the merger of three historical realities in the area: the law firm\u00a0Manildo, the accounting firm\u00a0Marcolin, and the associated accountancy firm\u00a0Gazzola\u00a0Manganiello Manni.<\/p>\n<p>The new reality, a point of reference in the panorama of associated law and tax firms, starts from the desire to offer a complete and multidisciplinary service thanks to the presence of diversified and complementary professional skills.<\/p>\n<p>The firm offers legal assistance and advice in Italy and abroad; qualified activity in the tax field, both to companies and to individuals and is able to provide support for each phase of the company&#8217;s development, making use of personnel specialized in different areas of expertise.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1662023630428{padding-top: 45px !important;padding-bottom: 90px !important;}&#8221;][vc_column][vc_column_text el_class=&#8221;partner-title-wrap&#8221;]<\/p>\n<h2 class=\"partner-title\">Taxlit<\/h2>\n<p>[\/vc_column_text][vc_row_inner el_class=&#8221;fisafull&#8221;][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;950&#8243; img_size=&#8221;full&#8221; onclick=&#8221;custom_link&#8221; img_link_target=&#8221;_blank&#8221; image_hovers=&#8221;false&#8221; link=&#8221;https:\/\/taxlit.it\/&#8221; el_class=&#8221;partner-link&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text]Taxlit | Avvocati Tributaristi, Studio Legale Tributario founded in Milan by the Lawyers Giorgio Infranca and Pietro Semeraro, assists individuals and legal entities in tax disputes, with extreme care for the essential phase of preventive dialogue with the Financial Administration (tax checks, tax assessment with adhesion, ruling , tax transactions).<br \/>\n[\/vc_column_text][vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; title_size=&#8221;small&#8221; el_class=&#8221;fisafull&#8221;][vc_accordion_tab title=&#8221;Expand&#8221;][vc_column_text]It offers a service of excellence in the protection of the taxpayer in every procedural and trial phase, with the aim of always seeking concrete solutions that focus on the interest of its clients and their business, in constant coordination with the various professional partners present in Italy.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644921374750{padding-top: 45px !important;padding-bottom: 90px !important;background-color: #f3f2ed !important;}&#8221; el_class=&#8221;prefooter&#8221;][vc_column][vc_row_inner content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644921508705{padding-left: 0px !important;}&#8221;][vc_column_inner width=&#8221;2\/3&#8243; css=&#8221;.vc_custom_1644600009438{padding-left: 0px !important;}&#8221;][vc_column_text]<\/p>\n<h2>News&#038;Pubblicazioni<\/h2>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text el_class=&#8221;accent-color&#8221; css=&#8221;.vc_custom_1644601070680{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<h5 style=\"text-align: right;\"><a href=\"https:\/\/tempora.tax\/en\/publications\/\">Vai a tutte le pubblicazioni <i class=\"freccia\">\u2198<\/i><\/a><\/h5>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner]<div class=\"dt-shortcode with-isotope\"><div class=\"wf-container dt-blog-shortcode resize-by-browser-width loading-effect-move-up iso-grid description-under-image content-align-left\" data-padding=\"20px\" data-cur-page=\"1\" data-posts-per-page=\"-1\" data-desktop-columns-num=\"4\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"4\" data-phone-columns-num=\"1\" data-width=\"370px\" data-columns=\"3\">\n<div class=\"wf-cell\" data-post-id=\"1538\" data-date=\"2026-04-16T11:50:41+02:00\" data-name=\"WEBINAR - La holding polivalente: gestione del business e governance familiare\">\n\t<article class=\"post post-1538 type-post status-publish format-standard has-post-thumbnail hentry category-news-en category-succession-planning-en category-tax-en category-trust-en category-wealth-planning category-24 category-40 category-30 category-28 category-22 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20346&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-555x346.jpg\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-555x346.jpg 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-1110x692.jpg 1110w\" alt=\"\" title=\"Programma\" width=\"555\" height=\"346\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" title=\"WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare\" rel=\"bookmark\">WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/news-en\/\" >News<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/succession-planning-en\/\" >Succession Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/tax-en\/\" >Tax<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/trust-en\/\" >trust<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/wealth-planning\/\" >Wealth Planning<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" class=\"details more-link\" aria-label=\"Read more about WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1533\" data-date=\"2026-01-23T11:09:04+01:00\" data-name=\"WEBINAR - LEGGE FINANZIARIA: LE NOVITA&#039; PER I FAMILY OFFICE - LE NORME DEFINITIVE\">\n\t<article class=\"post post-1533 type-post status-publish format-standard has-post-thumbnail hentry category-cross-border-en category-immigrationrelocation-en category-36 category-21 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/01\/23\/webinar-legge-finanziaria-le-novita-per-i-family-office-le-norme-definitive-2\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20347&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/01\/ACROSS-POSTER-21-gennaio-copia-555x347.jpg\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/01\/ACROSS-POSTER-21-gennaio-copia-555x347.jpg 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/01\/ACROSS-POSTER-21-gennaio-copia-595x372.jpg 595w\" alt=\"\" title=\"ACROSS POSTER (21 gennaio) copia\" width=\"555\" height=\"347\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/01\/23\/webinar-legge-finanziaria-le-novita-per-i-family-office-le-norme-definitive-2\/\" title=\"WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE &#8211; LE NORME DEFINITIVE\" rel=\"bookmark\">WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE &#8211; LE NORME DEFINITIVE<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/cross-border-en\/\" >Cross-border<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/immigrationrelocation-en\/\" >Immigration&amp;Relocation<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/01\/23\/webinar-legge-finanziaria-le-novita-per-i-family-office-le-norme-definitive-2\/\" class=\"details more-link\" aria-label=\"Read more about WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE &#8211; LE NORME DEFINITIVE\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1524\" data-date=\"2025-12-12T11:15:31+01:00\" data-name=\"Eutekne - Rischi di interposizione per il trust con una private trust company\">\n\t<article class=\"post post-1524 type-post status-publish format-standard has-post-thumbnail hentry category-inheritance-planning-en category-succession-planning-en category-tax-en category-trust-en category-wealth-planning category-39 category-40 category-30 category-28 category-22 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2025\/12\/12\/eutekne-rischi-di-interposizione-per-il-trust-con-una-private-trust-company\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20347&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2024\/04\/TEM1122-e1712309626172-555x347.jpg\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2024\/04\/TEM1122-e1712309626172-555x347.jpg 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2024\/04\/TEM1122-e1712309626172-813x508.jpg 813w\" alt=\"\" title=\"_TEM1122\" width=\"555\" height=\"347\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2025\/12\/12\/eutekne-rischi-di-interposizione-per-il-trust-con-una-private-trust-company\/\" title=\"Eutekne &#8211; Rischi di interposizione per il trust con una private trust company\" rel=\"bookmark\">Eutekne &#8211; Rischi di interposizione per il trust con una private trust company<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/inheritance-planning-en\/\" >Inheritance Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/succession-planning-en\/\" >Succession Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/tax-en\/\" >Tax<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/trust-en\/\" >trust<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/wealth-planning\/\" >Wealth Planning<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2025\/12\/12\/eutekne-rischi-di-interposizione-per-il-trust-con-una-private-trust-company\/\" class=\"details more-link\" aria-label=\"Read more about Eutekne &#8211; Rischi di interposizione per il trust con una private trust company\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1506\" data-date=\"2025-11-27T14:08:26+01:00\" data-name=\"WEBINAR - LEGGE FINANZIARIA: LE NOVITA&#039; PER I FAMILY OFFICE\">\n\t<article class=\"post post-1506 type-post status-publish format-standard has-post-thumbnail hentry category-immigrationrelocation-en category-news-en category-wealth-planning category-21 category-24 category-22 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2025\/11\/27\/webinar-legge-finanziaria-le-novita-per-i-family-office\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20346&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2025\/11\/Locandina-evento-555x346.jpeg\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2025\/11\/Locandina-evento-555x346.jpeg 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2025\/11\/Locandina-evento-1080x673.jpeg 1080w\" alt=\"\" title=\"Locandina evento\" width=\"555\" height=\"346\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2025\/11\/27\/webinar-legge-finanziaria-le-novita-per-i-family-office\/\" title=\"WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE\" rel=\"bookmark\">WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/immigrationrelocation-en\/\" >Immigration&amp;Relocation<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/news-en\/\" >News<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/wealth-planning\/\" >Wealth Planning<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2025\/11\/27\/webinar-legge-finanziaria-le-novita-per-i-family-office\/\" class=\"details more-link\" aria-label=\"Read more about WEBINAR &#8211; LEGGE FINANZIARIA: LE NOVITA&#8217; PER I FAMILY OFFICE\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; 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The Partner Firms represent excellence in their respective professional practices. 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