CFE General Assembly elects Piergiorgio Valente as President and elects new Executive Board
On 23 September 2016, the General Assembly of the CFE elected Piergiorgio Valente (Italy) as new CFE President for a two-year term starting on 1 January 2017. He will succeed Henk Koller (the Netherlands) who has been CFE President since 2015 and has not stood for re-election.
Published in: TP Week, Sep. 21, 2016
After the Italian Revenue Office issued new guidance on CFC regulations, Piergiorgio Valente from Valente Associati GEB Partners reviews the changes.
Published in: Intertax Magazine Volume 44 Issue 8 & 9
Italy has been paying special attention, to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the Organization for Economic Co-operation and Development within the context of the Base Erosion and Profit Shifting Project were introduced into, and enacted by, the National tax system ...
Deve essere verificato se il cespite è indispensabile, o meno, per l’esercizio dell’attività.
Il contribuente deve però essere inserito nella struttura della società e non conseguire ulteriori compensi, se non marginali...
Published: IAFEI Quarterly 33rd Issue
On January 8, 2016, ANDAF (Italian CFO Association) submitted its position paper vis-à-vis the EU Public Consultation on the Common Consolidated Corporate Tax Base (CCCTB), launched on October 8, 2015.
The main purpose of this consultation was to gather the key elements that should be included in the new CCCTB proposal, which is expected to be released before Summer 2016.
Published: IAFEI Quarterly 33rd Issue
On April 11, the IAFEI submitted its contribution to the EU Consultation on Improving Double Taxation Dispute Resolution Mechanisms launched by the EU Commission on February 16, 2016.
This contribution represents an important step to heighten the visibility of IAFEI at both, international and European levels, and have its voice heard by the main players of the international tax arena.
La Corte di Cassazione fissa i paletti della responsabilità dei componenti non esecutivi del CdA...
L’avvicendamento tra due SGR nella titolare formale delle azioni di una spa con clausola di prelazione non è assimilabile a un trasferimento fiduciario...
Published in: Tax analysts Worldwide Tax Daily
Italy ratified the pending tax information exchange agreement (TIEA) with the Holy See on July 27 after final approval by the Chamber of Deputies and the Senate.
The treaty is particularly significant because it is the first bilateral agreement on information exchange signed by the Vatican State with another country.
La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte di uno Stato.
Il concetto di “residenza” assume una spiccata importanza nell’ordinamento tributario, sia perché rappresenta la relazione di collegamento con il territorio dello Stato sia in quanto allo status di residente sono connessi, specialmente nel campo dell’imposizione sui redditi, molteplici obblighi che determinano la soggettività tributaria; perciò, tale concetto non può essere circoscritto ad una mera relazione con l’ambito territoriale, ma va inteso come riferimento a diversi criteri di collegamento che determinano l’efficacia della normativa fiscale nei confronti dei soggetti passivi.
Published in: Tax Notes Int'l, Aug 8 2017
The anti-tax-avoidance directive (COM(2016)26) proposed by the EU Commission on January 28 outlines rules against tax avoidance practices that affect the functioning of the internal market. An amended version is part of a compromise package that addresses developments and political tax priorities that require action by the EU, and it responds to the finalization of the OECD base erosion and profit-shifting project.
Per la Cassazione, la responsabilità scatta anche quando iscrive nel Registro Imprese delibere di trasformazione con capitale «maggiorato».
Published in: Kluwer International Tax Blog
Corporate Social Responsibility (“CSR”) has become one of the top priorities on the Agenda of almost all supranational bodies (OECD, EU, UN) and many jurisdictions.
Due to the overall lack of revenues by Countries and the innumerable tax-related leaks (Luxleaks, Panama papers, etc.) along with the recent and ongoing changes within the worldwide international tax framework, CSR has gained greater visibility and raised interest and discussions.
Fattispecie ex art. 648-ter c.p. integrata solo se il denaro di provenienza delittuosa è direttamente impiegato in attività economiche o finanziarie.
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