• Andersen Global Expands into Four Caribbean Countries with CATC-HCC

    The Firm The CATC-HCC group of companies is led by Office Managing Partners Mireille de Miranda, Reint Roossien, Norman Henriquez and Jans Stam van Malsen, operating with more than 65 professionals. Headquartered in Aruba, the full-service firm provides tax and advisory services to individuals and businesses. “Our vision remains to be a benchmark organization and leading firm […]

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  • Fraudulent tax avoidance: new ruling of the Court of Cassation

    As you know, art. 11 of Legislative Decree no. 74/2000 provides that: “commits the crime of fraudulent subtraction to the payment of taxes anyone, in order to avoid the payment of taxes on income or value added or interest or administrative penalties in respect of such taxes of a total amount exceeding EUR 50000, sell […]

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  • Advisors to Nara Camicie for the sale to Camicissima

    Advisors, chartered accountants and lawyers of Andersen in Italy assisted the Annaratone and Gaggino families and the lead designer Mario Pellegrino in the transaction that led to the creation of a leading retail group in men’s and women’s shirts, concerning financial, tax, contractual and labour law aspects. A team with multiple specializations in finance, law […]

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  • Andersen Global Extends Coverage with Law Firm in Antigua and Barbuda

    The Firm Founded in 1999 by Managing Partner Stacy Richards-Roach, the full-service law firm is located in St. John’s and provides a broad range of legal services to individuals, businesses and corporations in various industries. The firm’s capabilities include intellectual property, civil litigation, company formation and business set up, commercial law, banking and real estate. […]

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  • M&A activity: Italy and Iberia 2021 figures

    We think that it may be interesting to analyse M&A activity before and after the advent of Covid-19, for this reason the report published by Datasite, the global leading provider of Saas services for the M&A sector, has been taken as a reference. Indeed, Datasite in partnership with Mergermarket, a business development tool designed specifically […]

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  • Fixed penalties for omitted IMU form with the payment of the taxes

    In situations of purchase or sale of property,the obligation to submit the IMU and TASI formi is triggered. This formi is a communication to the tax authorities that in the previous year the taxpayer took possession or sold a real estate unit. It has to be submitted by 31 December of the year following the […]

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  • Influencer marketing and sponsorship: Noberasco supported by Andersen

    Andersen in Italy provided assistance in the negotiation and contractualization to define all aspects of influencer marketing and brand promotion of Noberasco SpA in the sporting event. Lawyer Gilberto Cavagna di Gualdana, partner of Andersen specialized in intellectual property and sports law, assisted the marketing department of Noberasco, a well-known Italian company in the food […]

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  • Taxation of sums distributed by non-resident trusts

    Maurizio Di Salvo, Partner specialized in Private Client Services, analyses the recent Ruling regarding the taxation of sums distributed by non-resident trusts. The Italian Revenue Agency, queried on the taxation of income and capital distributions from an United States resident trust, takes a stand on the scope of the Italian Inheritance Tax and on the income […]

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  • The donation of works of art and the related economic rights

    The donation of a work of art, as well as its sale, does not imply the simultaneous transmission of the related economic rights from the donor to the donee. The confirmation comes from the Court of Cagliari that, on March 27, 2021, affirmed (or rather, reaffirmed, rejecting the appeal of the losing party) that the […]

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  • Extension of the Non-Financial Declaration to SMEs

    The European Directive proposal No. 2021/0104 of April 21st 2021, represents a first step towards in order to expand the complete set of regulations on financial reporting and Non-Financial Disclosure. The main change contained in the proposal concerns a significant increase in the number of entities that have to prepare a Non-Financial Declaration. The obligation […]

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  • Webinar on new e-commerce regulations

    In a free webinar with practical contents (June 18, 10:00 – 11:15), Mauro Trivellin – professor of tax law at the University of Padua – and Davide Centurelli – partner and coordinator of the Italian VAT and Indirect Taxes Service Line – discuss the new regulations for e-commerce, the new obligations established by the DAC […]

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  • Andersen Global Expands Practice in Turkey with Istanbul-Based Tax Firm

    Andersen Global strengthens its presence in Turkey through a Collaboration Agreement with tax firm ECC Denetim, adding dimension to the organization’s presence in the country and building upon its strategy to provide a full suite of integrated services through its member and collaborating firms globally. The Turkish practice The Istanbul-based firm was established in 2020 […]

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  • M&A Jermann-Antinori: Andersen supports in the sale of shares

    Andersen in Italy supported in the due diligence and contractual and fiscal aspects related to the acquisition of the majority share of the historic Friulian wine brand Jermann by Antinori, an international leader in the production and trade of high-end wines. The Andersen team led by Filippo Brass, partner and certified public accountant, assisted in […]

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  • Italia Oggi Sette: Ferrandi on the economic recovery and interationalization

    Italia Oggi Sette publishes the comment of Andrea Ferrandi, Partner and Coordinator of the Legal Department of Andersen in Italy, on the economic recovery driven by international markets. Due to the pandemic emergency and the consequent economic crisis, companies have focused on foreign markets by supporting internationalization activities. The article analyzes the opportunities for Italian […]

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  • Bankruptcy in extension: the instance cannot be proposed personally by the Curator without the attorney’s ministry

    In the present case, the judges of legality have had the opportunity to examine two questions: the first on the active legitimacy of the Administrator for the bankruptcy action under art. 147 paragraphs 4 and 5 L.F. without having recourse to the ministry  of a lawyer; and the second, if (and to what extent) the absence […]

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  • Green Deal e nuovi obblighi di rendicontazione non finanziaria

    A dicembre 2019 la Commissione Europea ha annunciato il Green Deal Europeo, ovvero il nuovo piano d’azione per trasformare l’Unione Europea in una “società giusta e prospera, con un’economia di mercato moderna e dove le emissioni di gas serra saranno azzerate, e la crescita sarà sganciata dall’utilizzo delle risorse naturali”. Per il raggiungimento di tali […]

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  • Green Deal & Corporate Sustainability Reporting Directive

    In December 2019, the European Commission announced the European Green Deal, or the new action plan to transform the European Union into a “fair and prosperous society, with a modern, resource-efficient and competitive economy where there are no net emissions of greenhouse gases in 2050 and where economic growth is decoupled from resource use”[1]. To […]

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  • Uncollected VAT recovery in bankruptcy proceedings: new terms of issue for credit notes with “Sostegni bis” Decree

    Faster recovery times for VAT credits. This is what will be provided by Article no. 18 of “Sostegni bis” Decree, which will rewrite the wording of Article no. 26 of Presidential Decree no. 633/72, regarding terms for issuing VAT credit notes. With regard to bankruptcy proceedings, VAT credit notes will be issued by provider as […]

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  • Revaluation reserve: taxation only in case of distribution to shareholders

    The revaluation of business assets, with tax recognition through the payment of a 3% substitute tax pursuant to Article 110 of Legislative Decree 104/2020, entails the recognition in equity of a reserve equal to the higher value attributed to the assets net of the substitute tax payable. If not franked by payment of the 10% […]

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  • Cavagna analyzes joint ownership Patents

    Il Giornale dell’Ingegnere publishes an article on joint ownership of patents written by Gilberto Cavagna, partner at Andersen in Italy specialized in the protection of intellectual property rights. Cavagna explains that joint ownership of patents is subject to a particular discipline and ihas been criticized. In the article he also highlights what solutions the individual […]

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