Specialized legal, tax and fiscal consulting services to legal entities and individuals, including institutions, Chambers of Commerce, Universities and Schools of Specialization, Consortia and non-profit Associations; the company may carry out, on its own behalf or on behalf of third parties, any commercial, industrial or real estate operation directly or indirectly related to its corporate purpose; the company may also participate in other companies and establish branches and subsidiaries in Switzerland and abroad. The company may carry out any activity necessary or useful to achieve its purpose.