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Superbonus 110% transferable to buyers and heirs holding the property
The “increased” deduction of 110%, relating to the interventions defined in Art. 119 of the Relaunch Decree, is transferable to the purchaser in the event of sale of the property or to the heir who materially holds it following the death of the holder of the deduction. In the event of the sale of a […]
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Suitable organizational structures and “231 models”: the new concept of corporate governance
At a first glance, the company’s system of criminal liability pursuant to Legislative Decree no. 231/2001 and the new rules on insolvency proceedings pursuant to Legislative Decree no. 14/2019 (Code of Company Crisis and Insolvency) do not have common grounds. In truth, both disciplines are inspired by innovative conception of a proactive approach to counter […]
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Pros and cons of the pre-emption clause
Nicole Frigo, Partner, and Carlo Riso, Manager, analyze the limits of the pre-emption clause in corporate relations in an article published by the newspaper “Il Quotidiano Giuridico”. In the article, our legal professionals question the margins of application of the pre-emption clause in achieving the objectives set by the shareholders. On the one hand, this […]
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The “cedolare secca” tax regime and rents of immovable property for business: contracts renewed in 2019
The “cedolare secca” tax regime on rents for business use arising from contracts entered into or renewed in 2019 is also applicable to years subsequent to the first if the taxpayer has not opted for this regime when registering or renewing the contract. This is what emerged from answer number 388 of 22 September 2020 […]
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Webinars: Covid-19 emergency, economic crisis and impact on domestic and international taxation
Andersen organizes a cycle of webinars on the economic prospects in the short to medium term and on the possibilities of reform of the national tax system to make the “Italian system” attractive. The epidemiological emergency from Covid-19 is the first pandemic that the world faces since the post-war period and that has forced […]
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Andersen Global Expands Presence in Northern Africa
Andersen Global continues its expansion and commitment in Africa, a market of great importance for the international association and focus of the “The Bridge Africa-Europe” project, led in our continent by Italian partner Alessandro Moretti. The Algerian full-service tax firm Cabinet Hadj Ali signs a collaboration agreement with Andersen Global. The Algerian firm The Algiers-based […]
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Andersen in Italy Welcomes Associate Partner Gilberto Cavagna
Andersen in Italy announces the incorporation of Gilberto Cavagna as an Associate Partner, specializing in intellectual property law and art. Prior to joining Andersen, Gilberto worked for national law firm, BonelliErede, Negri-Clementi and MilaLega, and international law firm, Lovells. Additionally, Gilberto is a member of the Milan Bar Association and a has represented clients before […]
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Sanitization bonus: defined percentage of use and tax code
With a provision issued on July 10th 2020, the Revenue Agency had defined the criteria and methods for the application of the tax credit for the sanitization and purchase of personal protective equipment, introduced by the so-called Decreto Rilancio – Decree no. 34/2020. Among the criteria established there was the possibility of benefit from a […]
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The arbitration clause is not applicable in the event of liability action brought by the liquidator pursuant to Article 146 of the Bankruptcy Law
The Court of Cassation, with the order in question, has ruled that should the receiver exercise an action for liability pursuant to Article 146 of the Bankruptcy Law, the arbitration clause contained in the articles of association of the bankrupted company shall not apply for the purposes of devolving the dispute to arbitration. Article 146 […]
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Andersen Global Grows Caribbean Presence Through Collaboration in Jamaica
The Firm Founded in 2016 by Managing Director Serika Sterling, the firm operates with five professionals who provide broad service capabilities in tax compliance, tax advisory and accounting services for a variety of clients, including individuals, and local and multinational corporations. “Our firm’s culture focuses on fostering deep relationships with our clients by providing tailored […]
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Under the sign of Andersen: the interview of Andrea De Vecchi
MAG by legalcommunity publishes a long article about Andersen, putting on the cover the CEO, Andrea De Vecchi. The history of Andersen in Italy, which started from the union of firms with a long tradition, passed through the creation of Noda Studio firm and reached the membership to the international association Andersen Global, is told […]
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Contracts with written form ad probationem, the objection pursuant article 2725 cannot be declared ex officio
On the limitations of witness evidence in contracts has returned to pronounce the Supreme Court that, in a recent statement (No. 16723 of 31st August 2020), has reviewed the codicistic discipline analyzing the different attitudes of the objection of inadmissibility of witness evidence in contracts where the written form is required ad substantiam and in […]
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New recovery fund for travel agencies and tour operators
A new recovery fund for the COVID-19 emergency has been provided by the Italian Government for travel agencies and tour operators. The fund can be obtained by those companies whose activity is identified by the ATECO codes: 79.1, 79.11 e 79.12. Some requirements are demanded in order to receive it. The application can only be […]
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Andersen Global Expands into St. Kitts and Nevis
The Firm HazelAlleyne operates with two Partners and over five full-time professionals, covering a broad scope of services in the areas of real estate and property law, corporate law, civil litigation, employment law, family law and estate planning. The firm also specializes in citizenship by investment, a sought after means of managing wealth as well […]
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Establishment of the tax code 4050 for the payment of suspended withholding taxes
With resolution no. 50/E of 7th September 2020, the Inland Revenue established the tax code “4050” for the payment of suspended withholding tax by withholding agents between 17th March 2020 and 31st May 2020. The suspension, introduced by Article 19, paragraph 1, of Decree-Law no. 23 of 2020 (the so-called “Liquidità”), provided for the possibility […]
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Golden power e la conversione del Decreto Liquidità
The spread of the Covid 19 epidemic has resulted in a significant extension of the special powers attributed to the Government in terms of protecting strategic assets from predatory acquisitions by foreign investors (and not only). With the D. L. n. 23/2020 (the “Decree”) of the last 8 April, the Government strengthened its Golden Power […]
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Andersen collaborates in the birth of SOS SCUOLE, the emergency management tool for educational institutions
SOS SCUOLE is the app that with an audible alert or a direct call to 112 is able to speed up the rescue time for children and teenagers who have an illness during class hours. Andersen has assisted Invisiblefarm Srl and Ibea Srl in the definition phase of the structural project of the start-up by […]
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Limited liability company: may the shareholders directly call a shareholders’ meeting independently of the director’s behavior?
The issue arises from the text of article 2479, paragraphs 1 and 4, of the Italian Civil Code (“c.c.”) which, alternatively, attributes the power to call a shareholders’ meeting to both directors and to the shareholders which represent a particular percentage of the share capital. The text of the above-mentioned rule could give rise to […]
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Andersen Global Initiates Australian Expansion
The Firm With offices in Melbourne and Sydney, A&A Tax Legal Consulting was founded in 2010 by Office Managing Partner Cameron Allen. The independent advisory firm offers a comprehensive and integrated range of direct and indirect tax solutions as well as global mobility tax, business implementation and processing, corporate services, legal, corporate finance and transfer […]
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Andersen Global Announces Collaboration with Moldova’s Leading Law Firm
The Firm Founded in 1999, led by Managing Partner Alexander Turcan, Turcan Cazac holds a Band 1 ranking in Chambers Global and has been recognized as the leading commercial and corporate law firm in Moldova since 2001 by Chambers Global, Chambers Europe, Legal 500, IFLR1000 and Best Lawyers. The firm’s current portfolio includes over 500 […]
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