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Andersen in top list of Italian law firms
Andersen is one of the leading law firms operating in Italy based on the research The law firms of the year 2019 conducted by Il Sole 24 Ore from Statista, a German company specialized in market analysis, data collection and processing. The initiative made over 11,500 judgments by corporate lawyers and clients, who had experience […]
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Andersen hosts IAB Digital Breakfast
Andersen in Italy welcomes the second IAB Digital Breakfast, which is held in Milan office on Wednesday 15th of May. The International Advertising Bureau (IAB) is the most important association in charge of digital advertisement at a global level and represents the interactive communication industry in Italy. Digital Breakfast is a series of updating events for the […]
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Innovative start-up: the power of the Registry Office to verify the requirements of innovation
With a recent ruling the Court of Rome confirms that the Office Register of Companies cannot refuse the registration in the special section of the Register to an innovative start-up, unless the lack of the characters of innovation of the corporate purpose and of high technological value of the products or services offered by the […]
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Law Decree No. 34/2019: reintroduction of super-amortization
Art. 1 of the aforementioned decree reintroduced the discipline of the “super-amortization”, establishing that the tax benefit can be applied for purchases made from April 1, 2019 to December 31, 2019, or by June 30, 2020 provided that on December 31, 2019 the order is accepted by the seller and the down payments have been […]
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More tax deduction for IMU from corporate and self-employment income
Article nr.3 of Law Decree nr. 34 of April 30th, 2019 has increased the deductibility rate of property tax (“IMU”) paid for capital real estate, for corporate and self-employment income tax purposes. The principle is that said property tax is not fully deductibile from taxable income. The Law Decree provides for a gradual increase of […]
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Growth Decree: the mini-IRES 2019
The Growth Decree, initially approved on 4 April 2019 with the formula “except to agreements”, received its final green light from the Council of Ministers on last April 23rd. Among the many economic, fiscal and development provisions envisaged, the final version of the decree (published in the Official Gazette on 30/04/2019 and entered into force […]
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Electronic receipts starting from July 1st, 2019
The Decree Law of 2019 introduces the obligation of electronic submission for receipts applicable for taxpayers with a turnover exceeding 400.000 euro starting from July 1st, 2019 and applicable starting from January 1st, 2020 for all others. Please do not hesitate to reach out to our Professionals in case you need further clarifications on the […]
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How tax system can support sport activities
Maricla Pennesi, European Tax Coordinator and Head of Tax at Andersen in Italy, holds a lesson on May 3rd on fiscal issues and international tax system. A recognized expert in international taxation, she speaks about international tax law and economic management of image rights. The lesson is included in the Master program titled Diritto e Sport […]
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Intercompany royalties at risk of disputes in the absence of suitable documentation and technical data
The Supreme Tax Court with the decision n. 9615/2019 ruled that the royalty-rate agreed between associated enterprises was not compliant with the arm’s length principle with respect to the exploitation of a trademark licensed from a Swiss parent company to a controlled Italian subsidiary. As a result, the royalty paid in tax year 2005 by […]
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Ciro Serio advises on cinema tax credit during AGICI masterclass
The Independent Cine-Audiovisual Industries General Association (AGICI), which represents the needs of Italian independent producers, distributors and technical industries, organizes a masterclass to analyze all the aspects of cinema tax credit. The event receives the patronage of Impresa Cultura Italia (ConfCommercio) and of AGIS, the Italian General Association of Show Business. On Friday 31, Ciro Serio, […]
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AmCham presents a policy paper on Industry 4.0
The Research, Development & Innovation Working Group of the American Chamber of Commerce in Italy (AmCham), published the second edition of the Policy Paper on Industry 4.0 titled Industry 4.0 and Budget Law 2019. The Italian Budget Law 2019 edits the previous program and introduces new fiscal instruments to improve the investments by companies committed with Industry 4.0: tax credit […]
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Andersen Global Marks Growth to 50 Countries with Collaborating Firm in Zambia
Andersen Global announced it achieved a new milestone today in its continuing growth with the addition of Mulenga Mundashi Kasonde Legal Practitioners (MMKLP). MMKLP, a law firm in Zambia, has signed a Collaboration Agreement with Andersen Global. The international association now has presence in 50 countries through its member and collaborating firms. Led by five […]
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Andersen Global Expands Africa Presence; Signs Collaboration Agreement in Economic Hub of South Africa
Andersen Global is excited to announce the addition of its first collaborating firm in South Africa. Tabacks Attorneys and Corporate Law Advisors, headquartered in Johannesburg, South Africa, has signed a Collaboration Agreement with Andersen Global, an international association of member and collaborating firms. South Africa marks the tenth country in Africa in which Andersen Global […]
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The application of stamp duty tax on electronic invoices
By virtue of the alternative existing between VAT and stamp duty tax, both paper and electronic invoices issued including VAT exempt charges for an amount greater than euro 77,47 are subject to stamp duty tax of euro 2,00. Since the electronic invoicing has become mandatory from January 1st 2019, taxpayers will have to comply with […]
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The Italian Supreme Court of Cassation confirms that the “In-house Companies” can be declared bankrupt
The Italian Supreme Court of Cassation by issuing the sentence n. 5346 of 22 of February 2019 (published on last 12 of March) clarified that the “In-house companies” can be declared bankrupt as they are private entities. At that time according to article 1 of Italian Insolvency law only private entities (and not public entities) […]
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Flat-tax regime: Ateco sections relevant for the new impediment
The Italian IRS, on the 9/E 2019 Circular published on 10 April 2019, analyzed some issues relating to the flat-tax regime, focusing in particular on the new impediment represented by direct or indirect control in limited liability companies which carry out economic activities directly or indirectly attributable to those performed by the owners who are […]
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New tax regime for inbound employees
The Italian Law Decree (so-called “growth Decree”) approved on April 4th, has brought significant changes to the domestic regulations for the relocation to Italy of employees, researchers and professors. The changes made to inbound workers provisions enhance the existing regulatory scenario, introducing incentives and favorable measures in order to boost the attraction and settlement of […]
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Time limits for telematic notification
With sentence no. 75 of April 9, 2019 , the Constitutional Court ruled on the question of constitutional legitimacy promoted by the Court of Appeal of Milan, in relation to Article 16 septies of Decree Law 179/2012, upon which “Article 147 of the Italian Criminal Code also applies to notifications made by telematic means. When […]
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Andersen Global Presence Spreads in Spain
Andersen Global announced today the expansion of its presence in Spain with the addition of a new collaborating firm, Perez Moreno Abogados, located in Seville. The addition will be the sixth location for Andersen Global in the country of Spain and second in Seville. The Public and Regulatory Law firm in Andalucía has five lawyers […]
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Andersen and Andersen Debut in Greece and Cyprus
The emergence of the Andersen name continues throughout Europe with the news that Andersen Global collaborating firms, Unity Four and Pistiolis-Triantafyllos & Associates, will become full member firms of the international association and adopt the Andersen name in Greece and Cyprus. Andersen in Greece and Andersen in Cyprus, both formerly named Unity Four, serve local […]
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