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News about Superbonus 110%
The 2021 Italian Budget Law (Legge di Bilancio) introduces innovations for what concerns the Superbonus, the maxi-tax advantage of 110%, formerly introduced by the “Decreto Rilancio”, which allows to deduct, sell or request the discount on the invoice against certain interventions on real estate. Among the main innovations, the six-month extension of the deadline to […]
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Webinar: Budget Law 2021
The opportunities and incentives for businesses and individuals, subsidized credit, measures on labor and welfare, tax reform and VAT, changes to the discipline of over-indebtedness, new subsidies and social shock absorbers. On January 21, 2021 Andersen’s professionals will explain the tools and news of the Government’s economic maneuver in a free webinar. January 21, […]
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Business Judgment Rule: latest news on the liability of the director
With the decision under review, the Supreme Court returns to deal with the principle of the so-called business judgment rule, pointing out that the directors can not be held responsible for the normal business risk and, consequently, the negative outcome of the company’s activities or individual acts related to it. The merit of management choices […]
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Andersen Global Strengthens Caribbean Platform with Belize-Based Law Firm
The Firm Courtenay Coye, established in 2005, has three locations in Belize City, Placencia, and San Pedro. With expertise in tax planning and trusts, the team provides legal services to a broad range of clients locally and internationally including private clients, corporations and banks. Additionally, the full-service firm advises clients on civil litigation, commercial and […]
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New taxation regime for cross-border commuters
Italy and Switzerland signed a new agreement to regulate the taxation for cross-border commuters: Francesco Marconi, Partner and Chartered Accountant, and Alessandro Poli, Associate Partner and Lawyer, analyzed the taxation regime between the two countries in an article published by IPSOA. The recent Agreement on the tax regime reserved for cross-border commuters, reached also thanks […]
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Andersen Global Expands African Platform with Collaborating Firm in Congo
The Firm The firm, based in Pointe-Noire, has an international reputation as one of the leading firms in Congo. Led by Office Managing Partner Eric Tasi Ndjodo, the team of 10 professionals offers a broad range of solutions in tax, business law, company law, labor law and human resources, providing services to companies in industries […]
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Andersen Global Adds Additional Member Firm in Portugal
The Firm “For the past couple of years, our relationship with Andersen Global has been beneficial to our firm’s growth and development,” CNA Partners and new Office Managing Partners of Andersen in Portugal, Teresa Nogueira and Luisa Curado said. “We are excited to adopt the Andersen brand as it strengthens our capabilities globally and further […]
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Extension to 31 December 2022 of the research, development, innovation and design tax credit
Article 1, par. 1064 of Law 178/2020 (Budget Law 2021) confirmed, until 31 December 2022, the tax credit for research, development, technological innovation, digital innovation 4.0, ecological transition, design and aesthetic ideation activities, regulated by Article 1, paragraphs 198 – 209 of Law 160/2019. In particular, the rule provides that the tax credit: – for […]
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Tax and customs implications of the agreement between EU and UK
Andersen professionals of the European VAT and customs service line drawn up an in-depth analysis on the main key elements of the draft Free Trade Agreement which will be signed by the European Union and the United Kingdom. Davide Centurelli, coordinator of the Italian VAT and Indirect Customs Tax department, is available to provide further information.
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Disavowal of a work of art by the author and its limits
The law protects the author, but with some important limits. An example of this is the case in which the artist decides to repudiate one of his works due to a change in artistic or philosophical conception, etc. If the work has already been circulated, the law safeguards the rights acquired by third parties and, […]
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Shareholders’ agreements and By-laws: connection clause
The Milan Notarial Council has recently published the following principle: “it is legitimate to include a clause in the By-laws limiting the circulation of shares in a joint-stock company or of shares in a limited liability company; in such a case, the transfer of shares will be effective only if the future shareholder adheres to […]
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Free gifts: fiscal discipline and new technical provisions.
Electronic invoicing is affected by important news from 1° January 2021: all taxpayers will have to consider the new technical specifications ordered by the Revenue Agency. Optionally, it was possible to use the new codes already starting from 1° October 2020. Among these, there is the code “TD27: invoice for self-consumption or for free gift” […]
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Dividends from non-resident companies located in low-tax jurisdictions
The Tax Authority with ruling no. 587 of 16th December 2020, provided some clarifications on the issue of dividends from the blacklisted company. The application filed to the Tax Office concerning income realised in the fiscal year 2017 and distributed in the fiscal year 2019 to the Italian parent company Alfa by the subsidiary Beta […]
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Andersen Italy support Pinaut Collection
The prestigious Pinault Collection group was assisted by Italian Andersen professionals during the acquisition of 20% of the shares of Palazzo Grassi SpA. Thanks to this operation the Group will be the unique shareholder of the Venetian museum and will strengthen the collaboration with the Venice Municipality. The composite team who works on the operation […]
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Andersen professionals supported TIM M&A operation
Italian Andersen professionals assisted TIM in the acquisition of the BT Italia business units. The complex M&A operation with British Telecom has been managed by a multidisciplinary team guided by Maricla Pennesi, Partner and Head of Tax for Italy and Europe. The team was composed of Giovanni Gallucci, who handled the tax aspects, Serena Quaranta, […]
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Brexit: the effects of a no deal
The United Kingdom left the European Union on 31 January 2020 after 47 years of EU membership. The withdrawal agreement provides for a transition period ending on 31 December 2020 during which EU rules will continue to apply, thereafter the UK will officially become a third country. Negotiations on the partnership agreemen18t to govern the […]
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Does building abuse freeze the Superbonus?
According to the general rules, only maintenance work can be carried out on a building where there is building abuse, while all innovations and improvements can only be authorised in a context of full legitimacy and building regularity of the building; in the light of this principle, it would therefore be impossible to access the […]
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Andersen Global Initiates Expansion into Malta
The Firm Chetcuti Cauchi, recognized by Chambers and Partners, Legal 500 and IFLR1000, serves entrepreneurs, family businesses and institutions with local and international needs. Led by Managing Partner Jean-Philippe Chetcuti, the firm provides a full spectrum of legal, tax, corporate, immigration and fiduciary services to clients with specializations in corporate, tax, residency and citizenship, financial […]
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Africa is the future Partner for the European companies
“Africa is the continent of the future”. Andrea De Vecchi, CEO of Andersen Italy and Co-Regional Managing Partner for the European region, explains the strategic expansion of Andersen Global in the African region in an interview for Africa e Affari magazine. For Andersen Global the creation of a solid platform of best-in-class professional firms in the […]
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Revised arbitration rules of the leading European arbitral institutions
2020 has been marked as the year of review and amendment of the arbitration rules of some leading arbitration institutions, showing the willingness to consolidate common practice and streamline arbitral proceedings. Some of the changes were essential, as the arbitration world has been under great pressure over the past year to find ways to continue […]
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