• European Corporate Insights: the impact of geopolitical changes on business

    Andersen’s European Corporate & M&A department has published a new edition of the magazine European Corporate Insights focusing on the impact of major geopolitical changes on local and international business dynamics. Andersen professionals from numerous countries contributed to the insight, summarizing the guidelines and regulations in each jurisdiction. Extensive space in the magazine is devoted […]

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  • VAT recovery in the event of a defaulting debtor

    The Italian Revenue Agency, through its answer to ruling no. 386/2022, published last July 20th, recently provided some clarifications on the subject of variation notes for VAT purposes. The subject of the ruling is governed by art. 26 of the Presidential Decree 633/1972, which was reformulated in 2021by means of article 18 of the so […]

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  • Andersen Global Extends Caribbean Reach

    Andersen Global enters a Collaboration Agreement with Montserrat-based LAS Legal Consultancy & Law, signifying the global organization’s commitment to drive growth and deliver results in the Caribbean. The Firm Founded in 2015, LAS Legal is led by Managing Partner Lovetta Silcott. The firm advises local and international clients with capabilities in corporate and commercial law, financial […]

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  • Notices of Payment: changes to deferment petitions

    New changes have been made to the regulations on deferment of registered debts, thanks to taxpayers who are in an objective state of difficulty are now granted the option to apply from July 16, 2022:  the division into installments of registered debts for amounts up to 120.000 euros – in a maximum of 72 installments (previous […]

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  • The Goodwill

    Goodwill represents the set of conditions as a result of the business as a whole is worth more than the sum of the values of its individual parts (or worth less, if there is a badwill). Goodwill is thus the intangible value of a company that reflects its market position, brand recognition, customer network and […]

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  • Examination of the tax treatment of the Trust in Italy between opportunities and new guidelines from the Internal Revenue Service

    The article published by the international journal European Taxation of IBFD written by Alberto Trainotti and Saverio Fabbiano analyzes the tax treatment of trusts in Italy in relation to the growing use and interest of it. Indeed, the Trust combines the protection of particular property interests with a high degree of flexibility and efficiency. The […]

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  • Andersen assists My Credit in capital increase operation

    Andersen professionals assisted My Credit, a company specializing in the investment and management of NPL and UTP secured portfolios to create a link between the financial and real estate industry, in the transaction concluded with a €3 million capital increase thanks to the entry of new partners. On this occasion, the shareholders’ meeting appointed the […]

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  • Artificial intelligence and business intelligence: the new frontiers of technology

    Paola Finetto – a partner and a lawyer specializing in data protection and cyber security – delves into data protection in relation to the application of artificial intelligence to business processes in an article published in SEAC’s Compliance magazine. Since the exchange of personal information online has become a key component of socialization, the right […]

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  • Environmental offences and liability under Legislative Decree no. 231/2001

    The Supreme Court (III Criminal Division – Judgment 30. May 2022 No. 21034) has recently clarified under what circumstances a company can be held accountable for environmental crimes, with reference to the issue of water pollution from industrial wastewater. Specifically, the Supreme Court has identified in which cases the environmental crime can be qualified as […]

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  • Foreign transactions, new data to be sent via SDI

    Since last 1 July, data on transactions with counterparties not residents in Italy must be transmitted to the SDI (Interchange System) in the XML format of the electronic invoice. In fact, the communication of transactions with foreign counterparties no longer consists in a quarterly communication but of a more detailed sending of data referring to […]

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  • New clarifications on Transfer Pricing – Assonime’s comments

    Assonime, through Circular 20/2022, summarizes some interpretative solutions of the Agenzia delle Entrate (the Italian tax authority), regarding recent regulatory references currently in force, with particular focus to Agenzia delle Entrate Circulars Nos. 15/2021 and 16/2022. The topics covered under Transfer Pricing Retroactivity of unilateral, bilateral and multilateral Advance Pricing Agreement On the subject of […]

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  • Andersen Global Expands Presence into Rwanda

    Andersen Global enters a Collaboration Agreement with Maj Consulting, reinforcing its capabilities in East Central Africa as the organization continues its expansion in the region. The firm Maj Consulting, founded in 2015, is a full-service tax and business advisory firm based in Rwanda and has grown rapidly in recent years. Led by Managing Director James Muigai, […]

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  • Risks and regulations of influencer marketing: the comment by Francesco Inturri on Italia Oggi Sette

    Francesco Inturri comments on the legislation for the activity of influencers in an article by Italia Oggi Sette The importance of what happens online has increased in recent years, adapting to the socialization patterns of the teeneager and becoming normality in the more senior segment of the population during the health emergency. This has led […]

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  • Uberto Percivalle’s commentary on staff turnover factors

    The Andersen partner Uberto Percivalle, employment lawyer lead of the Employment & Labor Department, comments on the survey of SHRM (Society for Human Resource Management) on factors that increase employee engagement. The results of the research, conducted among more than 9,000 people in 12 countries, show that work environments geared toward transparent communication and empathy, […]

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  • Andrea De Vecchi comments on the changes introduced by the AfCFTA in Il Sole 24 Ore

    Geopolitical events in recent years have heightened the urgency of African economic development, accelerated by structural changes initiated by the actualization of the African continental free trade area (AfCFTA). This free trade agreement, which came into effect in 2021, aims to break down barriers to the free movement of goods and services among 54 of […]

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  • Edoardo Fea’s speech at the webinar on ESG organized by ODCEC Torino

    Andersen partner Edoardo Fea, a certified public accountant specializing in ESG issues, assistance with extraordinary structured finance transactions (M&A) and transfer pricing, will participate in a webinar on Wednesday, July 13, organized by the Turin Association of Certified Public Accountants focusing on ESG factors. The talk: “Corporate Governance Code. Sustainable success” His talk will address […]

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  • The new digital customs declaration

    The reform of the customs declaration opens a new process for the digital transformation that will be completed in 2025. It provides for the replacement of the DAU model (Administrative Document) in favour of a new model, called EUCDM (European Union Customs Data Model) – defined at European level, according to an implementation plan foresees […]

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  • Innovative ACE Credit Tax

    With the decree “Sostegni bis” was introduced the so called “innovative ACE”, which consists in the application of a nominal yield of 15%, instead of the usual 1.3%. Compared to the normal determination of the ACE base, the higher rate applies only to increases in own capital through cash injections and reserves of profits that […]

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  • Encouraging professional aggregations: Andersen outlines its research on supporting STPs

    Marco Giorgi and Giovanni Cretella, Partner and Senior Advisor at Andersen, respectively, present a study on regulatory and fiscal measures to support professional aggregations at the conference Incentivizing aggregations among professionals: regulatory and fiscal profiles of a possible reform, organized by Fondazione Inarcassa (July 5, 2022, Ergife Palace Hotel, Rome). Specifically, the research was conducted […]

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  • The IMU declaration of Non-Commercial Entities

    Regulations, exemptions, deadlines and declaration methods for IMU Entities identified by Article 73 paragraph 1 letter c) of Presidential Decree 917/1986 are exempt from the payment of IMU under Article 7 paragraph 1 letter i) of Legislative Decree 504/1992, if they own and use real estate intended exclusively for the performance of welfare, social security, […]

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