• Advertising Bonus – Application from September 22nd until October 22nd, 2018

    From September 22nd, 2018 until October 22nd,2018, it will be possible to send the electronic application to the Department of Information and Publishing of the Council of Ministers to have access to the so-called “Advertising Bonus” regarding the advertising investments made through 2017 and 2018. The Bonus, introduced by the Law Decree No. 50/2017 then […]

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  • Submission of the quarterly VAT return for the 2nd quarter 2018 to be done within September 17th

    The postponement of so called “Comunicazione Dati Fatture” for the second quarter 2018 to October 1st does not concern the Quarterly VAT Return related to the same period, for which the deadline is still set on September 17th. This fiscal change is raising considerable doubts among taxpayers. The current legislation, in fact, seems to set […]

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  • The crime of unfaithful declaration is excluded for transfer price adjustments

    The Regional Tax Commission of Milan, with sentence no. 3674 on 4 september 2018, stated that no consequences on the penal-tax level can derive from a transfer pricing adjustment. The judges have denied the application of the rule of doubling of the terms of assessment, in case of criminal relevance, to the case of adjustment […]

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  • New formulation of art. 96 of D.P.R. 917/1986

    European Directive n. 2016/1164/UE, which has been implemented in Italy with a new Legislative Decree, modifies art. 96 of the Italian Corporate Tax Code. The new formulation if the above-mentioned article will be in force starting from January 1st, 2019. The main changes introduced by the scheme of the new Italian Decree are related to […]

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  • New Limitations to the split payment regime

    According to the Article 12 of D.L. 87/2018 the split payment will no longer apply for services rendered by professionals to public administrations whose payments are subject to withholding tax for income tax purposes. The split payment is the mechanism of splitting of payments by effect of which the VAT charged in an invoice to […]

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  • Amendment n. 7 (Jersey) Trust Law 1984

    An interesting study on trust in light of the amendment n. 7 entered into force last June 8, 2018, aimed at making the trust tool more ductile and adaptable to the needs of the settlors. In particular we highlight the amendment of article 29 on the provision of information to beneficiaries which gives the settlor […]

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  • Andersen Global Expands in Eastern Europe with OrienTax

    Andersen Global strengthens its expansion into Eastern Europe with news that the leading and largest independent firm in Hungary has become a collaborating firm of the international organization. Headquartered in Budapest, OrienTax has signed a Collaboration Agreement with the Andersen Global association, initiating Andersen’s presence in the country and paving the way for continued growth […]

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  • Andersen Global Expands in Africa with Oliveira & Associados

    Andersen Global continues its expansion in Africa through a Collaboration Agreement with Oliveira & Associados, a law firm based in Angola, founded by Formosa Oliveira in 2016. Andersen Global Chairman and Andersen LLC CEO, Mark Vorsatz, commented, “The economy in Angola is one of the fastest growing in the world, and we are excited about […]

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  • Andersen Global Initiates Expansion in Mozambique

    Andersen Global continues expansion in Africa with Isalcio Mahanjane e Associados, a law firm headquartered in Maputo, Mozambique. The collaboration with Isalcio Mahanjane e Associados signifies Andersen’s growth in the African region, as Mozambique provides strategic coverage in Southeast Africa and is the sixth country to collaborate or join in Africa in the past 14 […]

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  • Andersen Global Expands in Europe with LANSKY, GANZGER + partner

    Andersen Global expanded its presence in Europe this week through a collaboration with LANSKY, GANZGER + partner (LGP), one of the largest independent law firms in Central Europe. The Collaboration Agreement includes three related entities located in Vienna, Austria; Bratislava, Slovakia; and Astana, Kazakhstan. LGP was founded by Gabriel Lansky and Gerald Ganzger. The firm […]

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  • Court of Cassation clarifies the nature and the standards of quantification of divorce check

    The sentence 18287/2018, rendered by Court of Cassation’s United Sections, clarifies the nature and the standards of quantification of divorce check under art. 5, paragraph 6 of law 898/1970 pursuant to which “With the sentence pronouncing the dissolution or termination of the civil effects of marriage, the court, taking into account the spouses’ conditions, the […]

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  • New rules for fixed-term employment contracts and more

    On July 14th 2018 entered into force the so called “Dignity decree”, strongly wanted by the new minister of labour Luigi Di Maio (D.L. 87/2018). In this decree, the length of fixed-term contracts cannot exceed 24 months and the employer is obliged to justify the reason of fixed-term contract any time its length exceed 12 […]

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  • Fischer & Schickendantz and Solution Alliance SRL Adopt Andersen Brand in Uruguay

    Fischer & Schickendantz, led by Juan Federico Fischer, and Solution Alliance SRL, led by Juan Ignacio Troccoli, have rebranded this week as Andersen & Legal, a member firm of Andersen Global. The firm, based in Montevideo, entered a Collaboration Agreement with Andersen Global in September 2017, and is now a fully integrated member of the […]

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  • Ecuador: Profile Cia, Ltda. and FIDESBURó Cia, Ltda. become Andersen

    Andersen Global solidifies its growing presence in Latin America with news that the Andersen name will debut in Ecuador, today unveiling Andersen Global collaborating firms Profile Cia, Ltda. and FIDESBURó Cia, Ltda. adopting the name Andersen & Legal and transitioning to become a member firm of the international organization. Profile Cia, Ltda., headquartered in Quito, […]

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  • Electronic invoicing

    The Revenue Agency by their Circular no. 13/E of July 2nd. has provided answers to the main questions received from trade associations and individual taxpayers on electronic invoicing, with particular regard to the recent changes enforced by Law no. 205 of 2017. Our Professionals are available to provide further clarifications on the topic.

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  • Omitted assessment of observations to the PVC causes nullity of the verification

    The Italian Tax Revenue Agency must always evaluate the observations submitted by the taxpayers pursuant to article 12, paragraph 7, of the Statute of Taxpayers’ Rights. According to the Supreme Court, decision n. 17210 on 2nd July 2018, the article 12, paragraph 7 of Law 212/2000 must be interpreted as meaning that the nullity results […]

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  • Will mini tax shield defeat tax evasion?

    Maurizio Di Salvo, Lawyer and Chartered Accountant, analyzed the D.L. n. 148/2017 on the so-called mini tax shield in an article entitled “L’emersione delle attività estere non dichiarate, edizione 2018” published in the June issue of Novità Fiscali, the specialized magazine of the University of Applied Sciences and Arts of Southern Switzerland – SUPSI. The article points […]

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  • Electronic invoicing for fuel postponed to 2019

    On 27 June 2018, the Council of Ministers approved a new Decree containing the postponement of the fuel card validity until the end of 2018. The electronic invoicing for fuel sales is therefore postponed to 2019. For those who, in the meantime, have adopted measures in order to be compliant to the new regulations, the […]

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  • The preventive renunciation of the start-up allowance is not possible

    The Court of Cassation, with the Decision n. 15373/18 clarifies the possibility of the renunciation of the start-up allowance in advance. The lessor of premises for non-residential use contested the injunction issued against him in favor of the commercial activity as a start-up allowance. On the basis of the opposition the lessor deduced the groundlessness […]

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  • Andersen Global Announces Added Presence in London with Milestone

    Andersen Global announces an added presence in London with a third location in the United Kingdom with Milestone International Tax Partners LLP, a tax firm specializing in international tax. The Collaboration Agreement increases Andersen Global’s footprint in Europe. Milestone was founded in 2008 by Partners Miles Dean and Andrew Murray with Zoe Wyatt joining as […]

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