• 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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  • Restyling of the tax calendar: The “Decreto Semplificazioni”

    The D.L. 73/2022 (so-called “Decreto Semplificazioni”) was published in the Official Journal nr. 143 on the  21st of June 2022 and it contains several news that reshape considerably the tax calendar 2022. Below are summarized the most relevant. Periodic VAT Settlement Regarding the periodic VAT settlement, it has been defined the new deadline of the […]

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  • Andersen Global Enters New Zealand With the Addition of Two Collaborating Firms

    Andersen Global establishes tax and legal capabilities in New Zealand through Collaboration Agreements with two Auckland-based firms – law firm Turner Hopkins, and tax and advisory firm Bellingham Wallace. The firms maintain deep connections in the region and will play a pivotal role in driving business and delivering integrated, global solutions to create long-term value for […]

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  • Pnrr and infrastructure: the commentary of Federica Reale on Italia Oggi

    Italia Oggi deepen the topic of the Pnrr impact on the infrastructure field and its positive impact on the professional firms activity. The €61.5 billion of the Recovery and Resilience Plan and the National Complementary Plan (NRP) has provided the opportunity for freelancers to deepen the skills needed to provide increasingly specialized advice. Federica Reale, […]

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  • Tax domicile as the principal place of business and interests

    The notion of tax domicile must be interpreted and evaluated in relation to the place where the individual maintains both personal and economic relations. This is what emerges from the order filed by the Supreme Court last June 6, which, in truth, follows the well-established line of jurisprudence according to which, for the purpose of […]

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  • Andersen Global Strengthens Middle Eastern Platform with Member Firm in Palestine

    Andersen Global further unifies its platform in the Middle East as Ramallah-based law firm Sharp and Beyond, a collaborating firm since 2020, adopts the Andersen brand. The firm Andersen in Palestine provides customized legal and business advisory services for corporations, small and medium enterprises (SME), family businesses, startups, investors, business professionals, accelerators, and national and international […]

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  • News on electronic invoicing 1 July 2022

    The 1st of July 2022 will be a defining moment for the way in which the transactions of various VAT taxable persons, for whom the obligation of electronic invoicing will be introduced under certain conditions. The persons affected by the new VAT rules are: flat-rate taxpayers, persons under the advantage regime and amateur sports associations; […]

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  • Wealth management and family constitution: the comment on Italia Oggi

    Andersen attorney and partner Nicole Frigo (expert in M&A, corporate advisory and asset protection) comments in an in-depth article published in Italia Oggi on the trend of large family businesses toward optimizing wealth planning and management. It is a focus accentuated by recent geopolitical and global health events, prompting entrepreneurs to question how to protect […]

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