IT
|
ENG
About us
Team
Offices
Careers
Services
Legal | Tax
Management Consulting
Research | Training
Trending services
Publications
Books
Articles
News
Events
Social Media
News
3H Academy
IT
|
ENG
About us
Team
Offices
Careers
Services
Legal | Tax
Management Consulting
Research | Training
Trending services
Publications
Books
Articles
News
Events
Social Media
News
3H Academy
News
Live News
New Web Portal: VAT Rules for Small Enterprises
12-11-2024
Centralised Clearance for Import (CCI) system is expanding across EU over time
11-11-2024
Commission welcomes general approach on VAT in the Digital Age
05-11-2024
Customs: Commission publishes the 2025 version of the Combined Nomenclature
31-10-2024
Online services for Customs: NCTS, AES and PoUS
28-10-2024
CFE’s Tax Top 10 – October 2024
04-11-2024
CFE’s Tax Top 5 – 28 October 2024
28-10-2024
CFE’s Tax Top 5 – 21 October 2024
21-10-2024
CFE’s Tax Top 5 – 14 October 2024
14-10-2024
CFE’s Tax Top 5 – 7 October 2024
07-10-2024
News & Updates
by Valente Associati GEB Partners & Crowe Valente
News (206)
Piergiorgio Valente appointed President of the European Tax Advisers
24 September, 2024
Professor Piergiorgio Valente has been elected President of the European Confederation of Tax Advise...
Read More
ITR EMEA Tax Awards 2024: WINNERS!
13 September, 2024
We are proud to announce that Valente Associati GEB Partners / Crowe Valente has been recognized f...
Read More
Guide to Italy’s 90-day extension possibility for TP documentation
12 September, 2024
Federico Vincenti and Carola Valente explain how taxpayers can gain extra time to complete transfer ...
Read More
Three Nominations for the 2024 ITR Awards!
4 September, 2024
Crowe Valente/Valente Associati GEB Partners Awards Nomination ...
Read More
Global Tax Controversy – GTC Conference 2023 in Zurich
30 November, 2023
Global Tax Controversy – GTC Conference 2023 is currently underway in Zurich. Topics to b...
Read More
2023 GTAP Declaration, Tokyo
31 October, 2023
On 31 October 2023, the 2023 GTAP Declaration was signed in Tokyo in the presence of Prof. Piergiorg...
Read More
Valente Associati GEB Partners / Crowe Valente named “Transfer Pricing Firm of the Year”
28 September, 2023
We are delighted and deeply honored by this recognition:Valente Associati GEB Partners / Crowe Valen...
Read More
2023 GTAP Declaration, Helsinki
21 September, 2023
On 21 September 2023, the 2023 GTAP Declaration was signed in Helsinki in the presence of Prof. Pier...
Read More
Awared by ITR World Tax!
31 August, 2023
We are very proud to announce that Valente Associati GEB Partners and Crowe Valente have been awarde...
Read More
Valente Associati GEB Partners and Crowe Valente have been shortlisted in ITR Emea Tax Awards 2023.
24 July, 2023
We are pleased to refer that we have been shortlisted in ITR Emea Tax Awards 2023. Here the full lis...
Read More
Crowe Global names Kamel Abouchacra as CEO-Elect
17 July, 2023
Crowe Global is delighted to announce that Kamel Abouchacra, Regional Executive Director of EME...
Read More
CUDIC 2022: CALEB University HOLDS 2ND INTERNATIONAL CONFERENCE OCTOBER 25-27 2022
15 September, 2022
Caleb University Imota Lagos, Nigeria, the first Private University in Lagos State has announced the...
Read More
Piergiorgio Valente named Professional of the Year Tax Restructuring
26 April, 2022
Legalcommunity recognizes the outstanding achievements of top professionals as well as Law Firms wit...
Read More
ITR World Tax – The Comprehensive Guide to the World’s Leading Tax Firms
31 January, 2022
Congratulations on being recognised as one of the leading Tax firms in World Tax 2022. Our Audienc...
Read More
International Tax Review: Crowe Valente Proudly the 18th most read article of 2021!
11 January, 2022
2021: Top 50 most-read ITR Expert Analysis articles The main themes that emerged from the most-read ...
Read More
Crowe Valente is Well Represented at the Board of Crowe Global Network with Our Partner Filipa Correia!
22 December, 2021
We are delighted to announce that our Partner at Crowe Valente – Filipa Correia will join the ...
Read More
Italy Releases Circular on TP Documentation Rules
9 December, 2021
The Italian Revenue Agency published a circular aimed at providing clarifications on the subject of ...
Read More
Piergiorgio Valente appointed as the Honorary Consul of Estonia in Milan, Italy
2 December, 2021
Milan, Italy – November 10, 2021 – We are pleased to announce that Piergiorgio Valente, Partner ...
Read More
Italy Amends Regulation of Advance Rulings
3 February, 2021
The 2021 Budget Law introduced significant innovations regarding advance rulings (including advance ...
Read More
Italy Publishes Updated 2020 Transfer Pricing Documentation Guidance
2 December, 2020
On November 23 2020, the Italian Revenue Agency published a provision by which it amended the Italia...
Read More
Piergiorgio Valente Re-elected as President of the CFE Executive Board for 2021 – 2022 – CFE Tax Advisers Europe
26 September, 2020
CFE Tax Advisers Europe is pleased to announce that a new Executive Board for the period of 2021-202...
Read More
Piergiorgio Valente named as Tax Controversy Leader in World Tax’s dedicated Leaders series
14 September, 2020
Piergiorgio Valente of Valente Associati GEB Partners/ Crowe Valente – Italy named as Tax Cont...
Read More
Mutual Agreement Procedure Rules Transposed into Italian Law
31 August, 2020
With Legislative Decree No. 49/2020 published on June 10 2020, the Italian legislator approved the d...
Read More
COVID19: The Challenges for International Taxation
16 August, 2020
Introduction Except for the unprecedented health crisis, the COVID-19 spread has generated the bigge...
Read More
Italien: Steuervorbescheid für Neuinvestitionen – Mehr Rechtssicherheit bei Investitionen
5 June, 2020
Mit Gesetzesdekret Nr. 147/2015 sollen Investitionen in Italien gefördert werden. Dafür erhalten U...
Read More
Antonella Della Rovere Joins IWBank’s Board of Directors
21 April, 2020
Milan, Italy – April 20, 2020 – IWBank today announced that Antonella Della Rovere, partner of C...
Read More
In Memoriam of Giuseppe Barranco Di Valdivieso
16 April, 2020
It is with deep sadness that the CFE Tax Advisers Europe Executive Board Members and CFE Office Team...
Read More
Prof. Paolo Centore
22 July, 2019
I am deeply touched by the death of Professor Paolo Centore. He was a very good friend and a devoted...
Read More
The Data Economy: On Evaluation and Taxation
4 May, 2019
While data-centred business models are claiming an ever-growing share of worldwide revenue, regulato...
Read More
Italy Clarifies Key Transfer Pricing Tenants
2 May, 2019
During Telefisco 2019, Italy’s annual tax conference, Italy’s tax authority clarified several tr...
Read More
International Tax Dispute Resolution: New EU Rules
13 April, 2019
Read More
Geotaxation and the Digital: Janus in the Mirror
26 March, 2019
Geopolitics has been defined as ‘great power competition over access to strategic locations and na...
Read More
Competitive Taxation and Tax Competition: The Winner Takes it All?
4 March, 2019
The Debate What makes a tax system competitive? How can countries multiply the competitiveness of th...
Read More
Resolving Cross-Border Tax Disputes: Developments in the EU and Around the Globe
26 February, 2019
Cross-border dispute resolution mechanisms have been evolving rapidly in recent years. The importanc...
Read More
Do the EU’s Open Internet Regulation And Proposed Digital Services Tax Threaten the Digital Single Market?
24 December, 2018
The EU’s digital single market serves as the framework for its efforts to exploit digital opportun...
Read More
McDonald’s Fiscal State Aid Clearance: Questions Still Pending
10 December, 2018
Following three years of investigation, McDonald’s has been cleared from the charge that it receiv...
Read More
Italian Tax Agency Clarifies Transfer Pricing Adjustments and VAT
15 November, 2018
The case in the tax ruling referred to transfer pricing adjustments made to permit the applicant ent...
Read More
Digitalization. Making the Best out of International Taxation’s Disrupters
26 October, 2018
International taxation is undergoing the most tremendous overhaul of the last 100 years. New standar...
Read More
Bitcoin and Virtual Currencies Are Real: Are Regulators Still Virtual?
22 October, 2018
It is already ten years that the bitcoin is on the market; and twenty years from the primary concept...
Read More
“The Ulaanbaatar Declaration”: Global Tax Advisers Platform Signs Declaration Setting Out Key Priorities in International Taxation
13 September, 2018
On 12 September 2018, the Global Tax Advisers Platform (“GTAP”) issued the Ulaanbaatar Declarati...
Read More
Mandatory Electronic Invoicing: Are You Ready?
21 August, 2018
The Italian Revenue Agency has provided clarifications and practical guidance on the issuance, recei...
Read More
Au fil des années, la CFE est devenue un interlocuteur privilégié au sein des institutions européennes
28 June, 2018
L’IEC est membre d’un certain nombre d’organisations internationales qui lui perme...
Read More
Transfer Pricing and Double Taxation: Italy’s Downward Adjustment Procedure
7 June, 2018
Published in: TP Week – 6 June 2018 The new rules (regulation – Provvedimento 108954/201...
Read More
Italy Refines Transfer Pricing Methodology
24 May, 2018
Published in: TP Week – 24 May 2018 On May 14 2018, the Italian Ministry of Economy and Financ...
Read More
Crowe Valente / Valente Associati GEB Partners awarded BEST EUROPEAN TAX POLICY FIRM of the YEAR at ITR – European Tax Awards 2018
21 May, 2018
We are pleased to share with you that we have been awarded Best European Tax Policy Firm of the Year...
Read More
Valente Associati GEB Partners / Crowe Valente shortlisted for European Tax Awards 2018
9 April, 2018
We are pleased to inform you that Valente Associati GEB Partners / Crowe Valente has been shortliste...
Read More
Valente Associati GEB Partners “Best Criminal Tax Team in Italy”
16 November, 2017
Valente Associati GEB Partners is pleased to inform you that the Firm’s Criminal Tax Team, headed ...
Read More
Valente Associati GEB Partners – TIER 1 World Transfer Pricing Ranking 2018
6 October, 2017
For the full ranking list, cf. (http://www.worldtransferpricing.com/Italy/). Download…...
Read More
Valente Associati GEB Partners – TIER 2 World Tax Ranking 2018
6 October, 2017
For the full ranking list, cf. (http://www.itrworldtax.com/firms/valente-associati-geb-partners/vala...
Read More
Valente Associati GEB Partners – Studio Legale dell’Anno Fiscalità Internazionale (Law Firm of the Year: International Tax)
8 June, 2017
For the constant and considerable increase of our international client base, significant R&D inv...
Read More
Fiscal State Aid: What Conclusions May Be Drawn From The EU’s Reservations
6 June, 2017
Tax evasion has remained in the top of the “heatedly-debated-issues” charts for several years an...
Read More
Valente Associati GEB Partners “Italy Transfer Pricing Firm of the Year” by International Tax Review
19 May, 2017
Dear All, We are pleased to inform you that Valente Associati GEB Partners has been awarded Italy T...
Read More
Italy: Changes to the TP Framework
18 May, 2017
On April 24 2017, a new law decree (N. 50/2017) introduced changes to the Italian transfer pricing f...
Read More
G7 Priorities in Taxation
15 May, 2017
Published in: INTERTAX – Volume 45, Issue 8 & 9 The international tax framework is being ...
Read More
Tax Uncertainty Is a Certain Global Risk
11 May, 2017
In March 2017, the OECD and the IMF published a report on tax uncertainty (Report) confirming that ...
Read More
Latest Developments on Country-by-Country Reporting
5 May, 2017
Published in: IAFEI Quarterly 36th Issue, April 2017 The Decree of the Italian Ministry of Economy a...
Read More
Italian Tax Authorities Action Against Fictitious Corporate Tax Residence
10 April, 2017
Published in: Intertax 45.4 Fictitious corporate tax residence is a primary concern for States, in v...
Read More
Valente Associati GEB Partners named Firm of the Year Tax Litigation by Legalcommunity Tax Awards 2017
27 March, 2017
Legalcommunity recognizes the outstanding achievements of top professionals as well as Law Firms wit...
Read More
Country-by-Country Reporting Finally Arrives in Italy
23 March, 2017
Published in: TPWeek In February 2017, the Italian Ministry for Finance issued the long-awaited mini...
Read More
BEPS Action 15: Release of Multilateral Instrument
20 March, 2017
Published in: Journal – Intertax (Issue 45.3) The release of the Multilateral Instrument con...
Read More
Valente Associati GEB Partners is once again shortlisted for Legalcommunity Tax Awards 2017
15 March, 2017
Legalcommunity prominent publisher recognizes the outstanding achievements of top professionals as w...
Read More
Tax Intermediaries Disincentives: Discrimination on the Basis of Profession?
6 March, 2017
On 16 February 2017 the Public Consultation on the proposed introduction of rules at EU level to di...
Read More
Automatic Information Exchange Comes to Italy
21 February, 2017
Published in: TP Week In December 2016, the Italian Council of Ministers presented to Parliament the...
Read More
BEPS and Emerging Economies. How Global Is the BEPS Project?
6 February, 2017
Published in: IAFEI Quarterly 35th Issue The international tax system is undergoing complete renovat...
Read More
Tax Rulings and Advance Pricing Agreements in Italy
31 January, 2017
Published in: Tax Notes Int’l, Jan 30 2017 Tax rulings and advance pricing agreements are maki...
Read More
Changing the Italian Tax System
16 January, 2017
Italy has embarked upon the challenging task of redesigning its tax system. The Act of late November...
Read More
Fair and Efficient Taxation in the EU. Convergence is Needed
30 November, 2016
A global silver alert for fair and efficient tax systems is active already for a couple of years. Th...
Read More
Exclusion of IRAP for Some Categories of Professionals
12 November, 2016
Il tributo è invece dovuto per le altre eventuali attività svolte con una struttura organizzativa ...
Read More
Transfer Pricing Documentation and Tax Audit
11 November, 2016
La tematica della documentazione sui prezzi di trasferimento è divenuta rilevante in Italia a parti...
Read More
When the Fiscal Year Ends Before Year-End
10 November, 2016
La mancanza di un «undicesimo mese» rende incerto l’obbligo di versamento della seconda rata Dow...
Read More
Transfer Pricing and Business Restructuring
8 November, 2016
L’OCSE in data 4 luglio 2016 ha pubblicato un documento for public review “Conforming Amendments...
Read More
IRAP – Withholding Tax – Farmers
7 November, 2016
Possibile considerare l’aumento al 4,75% dell’aliquota per il calcolo del rendimento nozionale D...
Read More
Communitarian Tax Base in Two Steps
5 November, 2016
Approccio in due distinte fasi per la base imponibile comunitaria: nella prima fase, l’accordo tra...
Read More
Article 2481-ter of the Italian Civil Code – Some Clarifications
4 November, 2016
Numerosi i profili lasciati privi di qualsiasi indicazione dal legislatore in relazione all’esecuz...
Read More
Tax Planning in the BEPS Era
2 November, 2016
Gli sviluppi registratisi a livello OCSE e comunitario in tema di contrasto all’elusione fiscale h...
Read More
Residence of Individuals Under Italian, International and EU Laws
24 October, 2016
Under Italian legislation, the tax residence of individuals is regulated by Article 2 of the TUIR (i...
Read More
Legal Decision on IRAP
13 October, 2016
Irrilevanti anche i compensi erogati a terzi non inseriti nella struttura del professionista se le p...
Read More
New Relationship Taxpayer – Tax Authorities: Tax Cooperative Compliance and Tax Control Framework
12 October, 2016
Si è svolto a Milano il VI Forum Tax, incontro promosso da Wolters Kluwer con l’Agenzia delle Ent...
Read More
Further Insights Regarding IRAP
8 October, 2016
Secondo l’Amministrazione finanziaria, ambito applicativo della norma certo anche prima della sent...
Read More
Recent Supreme Court’s Decisions: Clarification Regarding Article 2467 §1 of the Italian Civil Code
7 October, 2016
Secondo la ricostruzione che tende ad affermarsi i presupposti indicati dall’art. 2467 comma 2 c.c...
Read More
Decision No. 1600/2016 – Cagliari’s Court – Rules on Company’s Appraisal
5 October, 2016
Possibile, tuttavia, configurare la responsabilità per danni del perito.…...
Read More
VAT and Bankruptcy – Some Notes
4 October, 2016
La registrazione obbliga al pagamento dell’IVA e concorre a dimostrare la veridicità della fattur...
Read More
Piergiorgio Valente Leading the Confédération Fiscale Européenne
30 September, 2016
Un Italiano alla guida della Confédération Fiscale Européenne (CFE), l’associazione internazion...
Read More
European organisation of tax advisers (CFE) elects new President
26 September, 2016
CFE General Assembly elects Piergiorgio Valente as President and elects new Executive Board On 23 Se...
Read More
Doctors and IRAP
7 September, 2016
Deve essere verificato se il cespite è indispensabile, o meno, per l’esercizio dell’attività. ...
Read More
Supreme Court Decision 17566/2016 on IRAP
7 September, 2016
Il contribuente deve però essere inserito nella struttura della società e non conseguire ulteriori...
Read More
Supreme Court Decision 17441/2016 – on Directors’ Liabilities
4 September, 2016
La Corte di Cassazione fissa i paletti della responsabilità dei componenti non esecutivi del CdA.&h...
Read More
Clausola di Prelazione Non Estensibile
3 September, 2016
L’avvicendamento tra due SGR nella titolare formale delle azioni di una spa con clausola di prelaz...
Read More
Centre of Vital Interests in the Residence of Individuals Between and Betwixt “Liquid” Income and Tax Nomadism
17 August, 2016
La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte d...
Read More
Supreme Court Decision No 14766 and No 14765 on Notary’s Liability
20 July, 2016
Per la Cassazione, la responsabilità scatta anche quando iscrive nel Registro Imprese delibere di t...
Read More
Some Insights on “Self Money-Laundering”
19 July, 2016
Fattispecie ex art. 648-ter c.p. integrata solo se il denaro di provenienza delittuosa è direttamen...
Read More
Tackling Money Laundering: New EU Measures
18 July, 2016
La Commissione europea ha adottato una proposta di direttiva – COM(2016) 450 final – che...
Read More
Brexit and Direct Taxation: Implications on the Relationship with Italy
18 July, 2016
In data 23 giugno 2016, la maggioranza dei cittadini britannici, consultati tramite referendum, ha m...
Read More
A New Ruling on Directors’ Liabilities
15 July, 2016
Il Tribunale di Torino chiarisce i presupposti della responsabilità degli amministratori. Download ...
Read More
Transfer Pricing Audits: Approach by Italian Tax Authorities
11 July, 2016
Within Europe, policies have been developed to enable the free circulation of people, goods and ser...
Read More
Supreme Case Provides Further Insights on Directors’ Liabilities
17 June, 2016
Progressivamente ricostruita la giurisdizione per i danni cagionati da organi amministrativi e di co...
Read More
Decision No. 4955 Issued by the Court of Milan – Clause “Simul Stabunt Simul Cadent”
13 June, 2016
In presenza di una clausola simul stabunt simul cadent la mancanza di una giusta causa di revoca è ...
Read More
Decision No. 509 Held by the Prato Court on Company’s Liquidation and Pending Credits
10 June, 2016
Il Tribunale di Prato si sofferma sulla sorte dei crediti accertati in favore della società cancell...
Read More
Piergiorgio Valente Was Nominated During Premio Le Fonti Awards 2016 as “Best International Tax Professional”
10 June, 2016
Every year, prominent publisher Le Fonti recognizes the outstanding achievements of top professional...
Read More
Ivo Caraccioli Received Special Mention as “Best Criminal-Tax Lawyer for the Year in Italy” during Premio Le Fonti Awards 2016
10 June, 2016
Every year, Le Fonti, one of Italy’s most prominent publishers recognizes the outstanding achievem...
Read More
Liquidation – Nominating the Liquidator
9 June, 2016
Secondo la preferibile ricostruzione è inutile seguire la lettera della norma. Download (In Italian...
Read More
Circular No. 23/2016 of Italian Revenue Agency (Agenzia delle Entrate) on the so Called “Super Ammortamenti
9 June, 2016
Con il metodo storico, l’imposta 2015 va determinata senza tener conto dell’agevolazione. Downlo...
Read More
Some Consideration on Bankruptcy
7 June, 2016
Basta omettere per negligenza la tenuta della contabilità anche solo per due mesi. Download (In Ita...
Read More
Corporate Tax and Director’s Liabilities
4 June, 2016
Nell’azione posta in essere anche dal singolo socio la società è litisconsorte necessaria. Downl...
Read More
The Usefulnes of the Multilateral Instruments to Counteract Tax Evasion
3 June, 2016
L’OCSE ha pubblicato un documento con cui richiede agli interessati di presentare osservazioni ent...
Read More
Pros & Cons on Branch Exemption
30 May, 2016
Dal Consiglio Nazionale dei commercialisti un pacchetto di proposte migliorative sulla bozza di prov...
Read More
Supreme Court Decision No. 19497/2016 and Seizure of Assets
13 May, 2016
Sulla base degli atti il PM decide per la forma diretta o per equivalente. Download (In Italian)&hel...
Read More
Supreme Court Decision No. 19500 on Criminal Tax
13 May, 2016
Se sul saldo del conto corrente è operativo un pegno irregolare impossibile disporne il sequestro. ...
Read More
Supreme Court Decision No. 9451/2016 on IRAP
13 May, 2016
In alternativa alla presentazione della dichiarazione 2016, appare possibile la «rettifica» del mo...
Read More
Reinforcement of BEPS Measures at OECD and EU Level
13 May, 2016
La svolta arriva con il pacchetto Ocse supportato dalle Istituzioni comunitarie. Download (In Italia...
Read More
Decision No. 316/2016 and Directors’ Liabilities
13 May, 2016
Non imputabile in modo automatico agli amministratori della controllante la cattiva gestione delle c...
Read More
Supreme Court Decision No. 9451 on IRAP
13 May, 2016
Peraltro l’esclusione spetta solo se sono svolte mansioni di segreteria o meramente esecutive. Dow...
Read More
Lawyer Monthly Women in Law Awards 2016
11 May, 2016
Lawyer Monthly is pleased to announce the publication of the 2016 Women in Law Awards. The Lawyer Mo...
Read More
Supreme Court Decision No. 8795/2016 on Annual Financial Statements
9 May, 2016
Consapevolezza della nullità non desumibile dalla mera partecipazione nella controllante. Download ...
Read More
Napoli’s Court Decision No. 7/2016 on “Seize of company”
6 May, 2016
Il provvedimento cautelare può essere disposto sull’azienda o sulle partecipazioni sociali e non ...
Read More
Practical Considerations for Auditors on Directors’ Removal
6 May, 2016
Nessun sindacato preventivo sulla legittimità dell’atto, vanno iscritte anche le delibere viziate...
Read More
Some Insights on Annual Tax Returns (Art.54 Italian T.U.I.R.)
4 May, 2016
È irrilevante che il versamento all’Erario o all’ente previdenziale avvenga nel periodo d’imp...
Read More
Further Clarifications Concerning Company Auditors and Anti-money Laundering
4 May, 2016
Assirevi sottolinea la residualità dell’ipotesi dell’inesistenza di un titolare effettivo. Down...
Read More
Supreme Court Decision No. 8687 on Statute of Limitations and Administrative Sanctions
4 May, 2016
Solo un’adeguata motivazione salva la dilatazione dei termini di contestazione non immediata. Down...
Read More
Guidance Issued by the Fondazione Nazionale dei Commercialisti on Article 2408 of the Italian Civil Code (Auditors and Joint Stock Companies)
4 May, 2016
Per la FNC la procedura di cui all’art. 2408 c.c. è da privilegiare rispetto alla denunzia al Tri...
Read More
Guidance No. 47207 on Annual Tax Return Forms
2 May, 2016
Oltre alle modifiche della legge di stabilità 2014, non recepite nemmeno quelle del decreto interna...
Read More
Towards a Fair and Efficient Tax System?
29 April, 2016
Organised by the Malta Institute of Taxation under the Patronage of Hon. Minister for Finance and Ho...
Read More
BEPS Final Package and Overview
27 April, 2016
Some are of the view that we are witnessing a paradigm shift, others maintain that we are merely on ...
Read More
Court Decision (Rome) No 18752/2015 on Corporate Directors’ Liabilities
27 April, 2016
Addebitati anche i danni prodotti dalla illecita prosecuzione da parte dei successivi gestori. Downl...
Read More
Supreme Court Decision No. 15802/2016 on Bankruptcy
26 April, 2016
La mera superficialità ricade nella bancarotta semplice. Download (In Italian)…...
Read More
Supreme Court Decision No. 636/2016 on Corporate Tax Law
26 April, 2016
La Corte d’Appello di Milano conferma la decisione dei giudici di primo grado. Download (In It...
Read More
Professional Associations and IRAP
21 April, 2016
Ad avviso delle Sezioni Unite, trattandosi di soggetti equiparati alla società semplice, a nulla ri...
Read More
Supreme Court Decisions No.15899 and No.15900 – False Dealing with Accounting Documents
21 April, 2016
Dolo specifico da valutare anche in capo alla mera «testa di legno». Download (In Italian)…...
Read More
Supreme Court Decision No. 15639 on Bankruptcy
15 April, 2016
La Cassazione sottolinea l’irrilevanza, ai fini dell’esistenza della posizione di garanzia, dell...
Read More
Supreme Court Decision No. 7371 on IRAP Tax
15 April, 2016
Al pari degli studi associati, in questo caso è irrilevante la struttura alla base dell’attività...
Read More
Bankruptcy Fraud and Criminal Liabilities
13 April, 2016
I segnali d’allarme devono essere pienamente conosciuti e, ciononostante, deve essere omessa una q...
Read More
Supreme Court Decision No. 14045/2016 on Bankruptcy Fraud
13 April, 2016
Per il concorso nella bancarotta fraudolenta per distrazione non è, invece, necessaria la conoscenz...
Read More
Supreme Court Decision No. 15099 – Preventive Measures: Seize of Assets and Tax Crimes
13 April, 2016
Misura cautelare non possibile oltre il limite del quinto, al netto di ritenute. Download (In Italia...
Read More
Patent Box in Italy: Guidelines Issued by the Italian Revenue Office
12 April, 2016
The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use...
Read More
Italian Revenue Agency’s Guidance (Circolare) No. 9 – Further Clarifications on Tax Ruling
11 April, 2016
Un controllo per un determinato anno preclude la presentazione dell’interpello per un anno success...
Read More
Supreme Decision No 13901 on Money Laundering
8 April, 2016
Assoluzione quando non è possibile stabilire se vi sia stato un «delitto» presupposto. Download (...
Read More
Financial Transactions and Hybrid Instruments and Tax Avoidance
7 April, 2016
Gli studi OCSE nel contesto del Progetto BEPS hanno evidenziato come gli strumenti finanziari e qu...
Read More
Some Technical Considerations on Financial Statements’ Deposit
7 April, 2016
Termini non coordinati tra diritto di informazione dei soci e preventiva conoscenza dell’assemblea...
Read More
Panama Papers Relaunch the Debate on International Tax Avoidance
6 April, 2016
I documenti diffusi su un network di 214 mila società off-shore dimostrano l’importanza di strume...
Read More
Supreme Court Decision No.13399 on Bankruptcy
6 April, 2016
L’appropriazione indebita, invece, resta assorbita nella bancarotta per distrazione. Download (In ...
Read More
Tax Rulings – Clarification and Guidance Issued by Assonime (Circular N.10/2016)
6 April, 2016
Dopo il provvedimento dell’Agenzia delle Entrate, Assonime interviene con la circolare n. 10. Down...
Read More
Real Estate – Property Tax (calculation)
6 April, 2016
Se si adotta il metodo storico, coltivatori diretti e IAP possono non considerare l’ulteriore riva...
Read More
Criminal Tax Law: Fraudulent Misrepresentation
6 April, 2016
Alienazioni simulate ed altri atti fraudolenti non sono sufficienti ad integrare la fattispecie se i...
Read More
Tax Rulings and Abuse of Law
6 April, 2016
Le istanze non potranno limitarsi a chiedere genericamente un parere al Fisco ma dovranno riportare ...
Read More
Italian Revenue Office – Circular No. 9 – on Tax Rulings
6 April, 2016
La circolare n. 9 si sofferma sulle nuove tipologie di interpello e sulle modalità di presentazione...
Read More
Supreme Court Decision No 6037/2016 – Auditors and Administartive Sanctions
1 April, 2016
La Suprema Corte fa il punto sulle violazioni da omessa vigilanza che, in base al TUF, danno luogo a...
Read More
Supreme Court Decision No. 890/2016 and False Financial Statement
1 April, 2016
Le Sezioni Unite confermano la rilevanza penale anche di tale condotta. Download (In Italian)&hellip...
Read More
Circular No.5/2016 – R & D Credit
25 March, 2016
La documentazione va certificata da incaricati della revisione legale, collegio sindacale o un profe...
Read More
Supreme Court Decision No. 12399 on Bankruptcy
24 March, 2016
Ma nei gruppi è possibile difendersi ricorrendo alla teoria dei «vantaggi compensativi». Download...
Read More
Legislative Decree No. 8/2016 – Further Clarifications on Anti-Money Laundering
23 March, 2016
Il DLgs. 8/2016 impatta sulle condotte che impediscono l’individuazione di chi esegue l’operazio...
Read More
Some Insights on the Topic of Bankruptcy and Holdings
22 March, 2016
È necessario, però, che l’attività di direzione e coordinamento sia anche imprenditoriale. Down...
Read More
Supreme Court Decision No. 5507 – Further Clarifications on Transfer of Company Shares
22 March, 2016
La Cassazione delimita l’ambito di operatività della clausola di prelazione riferita ai trasferim...
Read More
Court of Milan Decision No. 10496/2015 – Further Insights on the Final Liquidation of Financial Statements
21 March, 2016
Per il Tribunale di Milano i creditori sociali, esclusi dal rimedio del reclamo, riservato ai soci, ...
Read More
Supreme Court Decision No. 11442 Provides Further Clarifications With Regard to Italian Law No. 231
18 March, 2016
La disciplina «231» sulle vicende modificative degli enti è conforme alla delega. Download (In It...
Read More
Board Members’ Responsibility and Limitation Period
17 March, 2016
Se il danno alla società si manifesta dopo la cessazione dalla carica, è da questo momento che ini...
Read More
More Power to the Minority Shareholders for Certain Matters
17 March, 2016
Il quorum maggiorato richiesto per l’adozione di determinate delibere si estende anche alla decisi...
Read More
Spin-off and Corporate Responsibility
17 March, 2016
Sussistono diversi orientamenti in ordine alla ricostruzione della responsabilità solidale. Downloa...
Read More
Supreme Court Decision No. 5703/2016 on VAT
17 March, 2016
Se in dichiarazione sono utilizzate fatture false, con indebita detrazione IVA, è integrato l’art...
Read More
Tribunal of Milan Decision No. 10634/2015 on Financial Statements
17 March, 2016
Il Tribunale di Milano chiarisce anche taluni profili relativi alla contestuale approvazione di più...
Read More
Italian Supreme Court Provides Some Clarifications on Companies’ Faulty Information
17 March, 2016
Dovranno dirimere la questione relativa alla rilevanza penale delle falsità nelle valutazioni. Down...
Read More
Forfeiture of the Statutory Auditor’s Position Who “Controls” Financial Statements
10 March, 2016
Indipendenza compromessa anche se la retribuzione per l’attività, continuativa e stabile, deriva ...
Read More
Supreme Court Explains the Nature of the Relationship Between Directors and Corporations
10 March, 2016
La decisione avrà conseguenze sui limiti alla pignorabilità dei compensi. Download (in Italian)&he...
Read More
Some Interesting Insights for Companies at Risk
10 March, 2016
Esclusi da tassazione i contributi incassati dalla data di apertura fino al ventiquattresimo mese su...
Read More
Supreme Court Decision No. 4114 – Clarifications on Administrative Penalties and Financial Intermediation
10 March, 2016
Occorre una esplicita indicazione normativa e non è possibile invocare i principi enunciati dalla C...
Read More
Supreme Court Decision No. 9146/2016 – Seize of Assets
10 March, 2016
Il provvedimento cautelare disposto su beni immobili, in funzione della successiva confisca, non dev...
Read More
Change on the Company’s Business Purpose May Authorize Shareholder’s Withdrawal
10 March, 2016
Le modifiche, formali o meno, possono portare all’esercizio del diritto, ma tra molte incertezze. ...
Read More
Irregularity on the First Financial Statement May Affect Subsequent Financial Statements
10 March, 2016
L’irregolarità del primo bilancio può ripercuotersi su quelli successivi imponendone una nuova r...
Read More
Supreme Court Decision No. 9229 on Seize of Assets
8 March, 2016
La Cassazione chiarisce quando è possibile la confisca per equivalente del profitto di reati tribut...
Read More
Treaty Shopping and Beneficial Owner – Criminal Tax Profiles
29 February, 2016
Le strutture conduit sono entità attraverso le quali i profitti sono canalizzati (channelled) verso...
Read More
Declaration of Withholding Taxes (Modello 770) Is Not Enough to Prove Withholding’s Payments
27 February, 2016
Ma dal 22 ottobre 2015 rilevano, per la fattispecie ex art. 10-bis del DLgs. 74/2000, anche le riten...
Read More
Supreme Court Decision No. 3621 Addressing Some Topics Related to Corporate Bankruptcy
26 February, 2016
La revoca del suo fallimento non preclude l’estensione ad esso del fallimento relativo alla societ...
Read More
Supreme Court Decision No. 6916 and Law No. 69/2015
23 February, 2016
La Cassazione, in una sentenza depositata ieri, conferma l’orientamento meno rigoroso e rende ...
Read More
Regulations set to Counteract Profit Shifting – Impact on the Preparation of Financial Statements
19 February, 2016
Redazione del bilancio d’esercizio e contrasto al profit shifting: qual è l’impatto delle nuove...
Read More
Tax Governance and Financial Statements – The Effects Deriving from New Regulations
19 February, 2016
L’evoluzione della normativa tributaria nazionale, unitamente agli sviluppi in materia di fiscalit...
Read More
Remuneration to Auditors Only for Services Provided
19 February, 2016
Per la Cassazione sul piano logico-giuridico non vi sono ragioni per limitarsi a parametrare la dete...
Read More
Association Among Professionals Not Allowed to Physiotherapists
18 February, 2016
La mancata istituzione dell’Ordine impedisce la costituzione in via esclusiva di STP. Download (In...
Read More
Taxation of Self-Employed Professionals: CNDCEC’s Proposal
18 February, 2016
Il CNDCEC ha presentato al MEF una serie di proposte di modifica alla disciplina fiscale dei lavorat...
Read More
Supreme Court Decision No. 6336/2016 on Bankruptcy – Some Clarifications
17 February, 2016
Possibile il concorso tra bancarotta fraudolenta per distrazione e reati comuni. Download (In Italia...
Read More
Supreme Court Decision No. 6105/2016 on Withholdings
16 February, 2016
La Suprema Corte conferma la natura delle soglie e la formula da adottare in caso di mancato superam...
Read More
Supreme Court Decision No. 1623/2016 on VAT
15 February, 2016
L’imprenditore non può difendersi invocando il fatto di un terzo. Download (In Italian)…...
Read More
Supreme Court Decision No. 2759 on Directors’ Fees
12 February, 2016
Per la Cassazione la presenza di una clausola compromissoria esclude l’intervento del Tribunale. D...
Read More
Ratification of the Acts of the Legal Representative Without Powers – Some Insights from the Italian Supreme Court of Cassation
12 February, 2016
La Cassazione sottolinea come il regime giuridico degli effetti della ratifica non possa essere modi...
Read More
Statutory Auditor’s De-registration of the Company Register
11 February, 2016
Riguardo a tale iscrizione nel Registro Imprese si riconosce la facoltà di intervento ex art. 9 del...
Read More
IRAP and Personnel’s Secondment
11 February, 2016
Non si trova traccia dei chiarimenti dell’Agenzia sui costi deducibili dal 2015, per i dipendenti ...
Read More
Statutory Auditors Responsibilities – Some Clarifications
10 February, 2016
Il nuovo sindaco ha bisogno di tempi congrui per conoscere la situazione della società. Download (I...
Read More
Bonus R&D Applies Retroactively to January 1, 2015
5 February, 2016
Per Confindustria rilevano anche gli investimenti effettuati tra il 1° gennaio e il 28 luglio 2015,...
Read More
Italian Supreme Court Decision No. 4097 Rules on the Seize of Assets (In Specific Cases)
2 February, 2016
Delimitato, dalla Suprema Corte, l’ambito applicativo della misura sanzionatoria. Download (In...
Read More
Supreme Tax Court Decision No. 3881 on Criminal Tax
30 January, 2016
La natura di reato di pericolo, inoltre, rende irrilevante l’eventuale annullamento della cartella...
Read More
2016 Definitive IRAP Model
30 January, 2016
Al debutto Patent box, deduzione per lavoratori a tempo indeterminato e credito d’imposta per sogg...
Read More
The EU Launches its Tax Avoidance Package
29 January, 2016
L’intento è rilanciare la lotta all’erosione della base imponibile e alla pianificazione fiscal...
Read More
Flash News – Transfer Pricing – Criminal Tax
29 January, 2016
Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015 The refor...
Read More
“Transfer Pricing”: Valuations and Criminal Aspects
27 January, 2016
Il Decreto “sanzioni” (D.Lgs. n. 158/2015) ha profondamente rivisitato il sistema dei reati fisc...
Read More
Supreme Court Decision No. 579 on Succession Law (ex Legislative Decree No. 159/2011)
18 January, 2016
La Suprema Corte sottolinea come potrebbe essere necessario provare l’intestazione fittizia anteri...
Read More
A Post-BEPS Primer for CFOs: Is the In-House Transfer Pricing Team in Control?
18 January, 2016
By: TPA Insight The authors set forth a practical approach for chief financial officers seeking to e...
Read More
A Post-BEPS Primer for Boards: Status of Implementation of the Authorized OECD Approach into Domestic Tax Law and Tax Treaties
18 January, 2016
By: TPA Insight This article examines profit/loss allocation in a headquarter/branch scenario. Part ...
Read More
A Post-BEPS Primer for Boards: Staying in Control of Transfer Pricing Risks
18 January, 2016
By: TPA Insight The authors outline areas of inquiry for board members seeking to ensure that compa...
Read More
2016 Tax Returns and Regional Tax (IRAP)
15 January, 2016
Al debutto la deduzione per dipendenti a tempo indeterminato e il credito d’imposta per sogget...
Read More
Balance Sheet and Legal Seat
15 January, 2016
Il Tribunale di Latina ritiene che, nelle srl, il diritto di informazione sia sufficientemente garan...
Read More
Maurizio Meoli On Corporate Taxation
25 November, 2015
Download (in Italian)…...
Read More
Maurizio Meoli On Corporate Taxation
23 November, 2015
Download (in Italian)…...
Read More
Maurizio Meoli On Corporate Taxation
18 November, 2015
Download (in Italian)…...
Read More
Luca Fornero on Stability Law 2016
19 October, 2015
Download (in Italian)…...
Read More
Piergiorgio Valente On Italy-Vatican Agreement
12 October, 2015
Dopo la sottoscrizione degli accordi con Svizzera, Liechtenstein e Principato di Monaco, l’Italia...
Read More
Republic of San Marino Cancelled from the Italian “Black List”
17 March, 2014
L’eliminazione della Repubblica di San marino dalla cdblack list e l’entrata in vigore della Con...
Read More
Aggressive Tax Planning: Analysis of OECD Report on Tax Governance Initiatives
31 July, 2011
Download (In italian)…...
Read More
2010 CFE Questionnaire on Transfer Pricing Documentation
14 June, 2011
The CFE (http://www.cfe-eutax.org/) has released a summary of the responses to the “CFE Questionna...
Read More
About us
Team
Offices
Careers
Services
Legal | Tax
Management Consulting
Research | Training
Trending services
Publications
Books
Articles
News
Events
Social Media
News
3H Academy
IT
ENG
SEGUICI
Linkedin
Twitter
Youtube
Pxli-facebook-f
Shopping Cart
No products in the basket.
This site uses cookies to ensure the functionality of the site and for performance analysis. By continuing to browse this site, you agree to such use.
Ok
Privacy policy