Some Practical Clarifications on IRAP (Italian Tax on Productive Activities)
/Si tratta di costi legati all’acquisizione di un servizio, privi di natura finanziaria.
News
Supreme Case Provides Further Insights on Directors’ Liabilities
/Progressivamente ricostruita la giurisdizione per i danni cagionati da organi amministrativi e di controllo di società a partecipazione pubblica e in house.
Decision No. 4955 Issued by the Court of Milan – Clause “Simul Stabunt Simul Cadent”
/In presenza di una clausola simul stabunt simul cadent la mancanza di una giusta causa di revoca è solo il riflesso dell’abuso nelle dimissioni.
Transfer Pricing: An Overview of the Italian Supreme Court’s Recent Rulings
/Published in: Intertax Magazine Volume 44 Issue 6 & 7
Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax Authorities frequently challenged the selection and application of transfer pricing methods, comparability analyses developed by taxpayers supporting intercompany policies, the analysis of special transactions such as intercompany loans and services as well as transactions related to intangibles.
Decision No. 509 Held by the Prato Court on Company’s Liquidation and Pending Credits
/Il Tribunale di Prato si sofferma sulla sorte dei crediti accertati in favore della società cancellata.
Piergiorgio Valente Was Nominated During Premio Le Fonti Awards 2016 as "Best International Tax Professional"
/Every year, prominent publisher Le Fonti recognizes the outstanding achievements of top professionals as well as legal, tax, and corporate firms in Italy and in selected locations world-wide. Sponsored, in particular, by the European Commission, Regione Lombardia, and the Province of Milan, the VI edition of the Le Fonti Awards (Premio Le Fonti) saw the participation of over 450 people.
We are pleased to announce that Professor Piergiorgio Valente was nominated “Best International Tax Professional” during the award ceremony held on the evening of June 9th in the prestigious setting of Palazzo Mezzanotte, Milan Stock Exchange headquarters.
For the full list of winners and more details on the event, please visit: http://www.premiolefonti.it
Ivo Caraccioli Received Special Mention as "Best Criminal-Tax Lawyer for the Year in Italy" during Premio Le Fonti Awards 2016
/Every year, Le Fonti, one of Italy’s most prominent publishers recognizes the outstanding achievements of top professionals as well as legal, tax, and corporate firms in Italy and in selected locations world-wide.
Sponsored, in particular, by the European Commission, Regione Lombardia, and the Province of Milan, the VI edition of the Le Fonti Awards (Premio Le Fonti) saw the participation of over 450 people.
We are pleased to announce that Professor Ivo Caraccioli received special mention as “Best Criminal-Tax Lawyer for the Year in Italy” for his outstanding contribution in his field during the award ceremony held on the evening of June 9th in the prestigious setting of Palazzo Mezzanotte, Milan Stock Exchange headquarters.
For the full list of winners and more details on the event, please visit: http://www.premiolefonti.it
Liquidation – Nominating the Liquidator
/Secondo la preferibile ricostruzione è inutile seguire la lettera della norma.
Circular No. 23/2016 of Italian Revenue Agency (Agenzia delle Entrate) on the so Called “Super Ammortamenti
/Con il metodo storico, l’imposta 2015 va determinata senza tener conto dell’agevolazione.
Some Consideration on Bankruptcy
/Basta omettere per negligenza la tenuta della contabilità anche solo per due mesi.
Corporate Tax and Director's Liabilities
/Nell’azione posta in essere anche dal singolo socio la società è litisconsorte necessaria.
The Usefulnes of the Multilateral Instruments to Counteract Tax Evasion
/L’OCSE ha pubblicato un documento con cui richiede agli interessati di presentare osservazioni entro il 30 giugno.
Tax Ruling on New Investments
/L’OCSE ha pubblicato un documento con cui richiede agli interessati di presentare osservazioni entro il 30 giugno.
Pros & Cons on Branch Exemption
/Dal Consiglio Nazionale dei commercialisti un pacchetto di proposte migliorative sulla bozza di provvedimento dell’Agenzia delle Entrate.
False Statement - Annual financial Statement: Further Clarifications
/Depositate le motivazioni delle Sezioni Unite, per le quali le valutazioni sono vincolate normativamente e/o tecnicamente.
