• Sostegni-bis Decree: the new sanitation tax credit 2021

    With Measure no. 191910 of July 15, 2021, the Revenue Agency defined the criteria and procedures for the application and use of the sanitization tax credit recognized for expenses incurred in June, July, and August 2021. Article 32 of Law Decree 73/2021 (so-called Sostegni-bis) provides for a “theoretical” tax credit equal to 30%, up to […]

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  • Italian tax treatment of successions of virtual currency estates

    Maurizio Di Salvo, Partner, Lawyer and CPA specialized in tax issues regarding personal estate planning, analyses the Italian tax treatment of successions of virtual currency estates. The article is divided into three parts, the first emphasising the growing use of virtual currencies as the payment method and the possible future implications of such phenomenon. The […]

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  • Andersen Global Continues Caribbean Expansion with Nelsons Law Firm

    The Firm Founded in 1994 and led by Managing Partner Steven Barrie, Nelsons Law Firm provides clients with full-service capabilities including corporate and commercial, immigration and local licensing, litigation and insolvency, private client services and trusts, property and criminal law. “We are relationship driven and committed to providing customized, seamless services in the best interest […]

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  • Andersen in Italy advisor in Emmegi’s sale to Florence Group

    Andersen in Italy has managed the first stage of the sale of Emmegi and its parent company, Rilo, to Florence Group on behalf of the selling shareholders, Maurizio Bonacina and Laura Bonacina. Florence Group represents the leading producer of luxury clothing in Italy. Andersen in Italy is part of Andersen Global, an international association of […]

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  • Andersen Global Expands Practice in the United Arab Emirates

    The Firm With offices in Abu Dhabi and Dubai, Ibrahim & Partners has one of the top M&A practice groups in the country. Established in 2018, the firm is led by Managing Partner Ahmed Ibrahim, who previously led the M&A practice group at one of the largest law firms both in the UAE and the […]

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  • Early termination of the office of sole auditor in LLC: the appointment of an alternate auditor is possible even in the absence of a specific provision in the Articles of Association

    With Case no. 3/2021, Assonime[1] returns to the debated issue of the compulsoriness or possibility of appointing an alternate auditor in case of a monocratic control body of a Limited Liability Company, admitting that it is possible “also at the time of the assignment of the auditing function, to appoint, in addition to the effective auditor, the […]

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  • “Inbound” workers regime

    Maurizio Di Salvo, Partner, Lawyer and CPA, part of the Private Client Services team, critically analyzes the recent Ruling n. 407 of June 16th, 2021, regarding the possibility to access the favorable regime provided by art. 16 of the Legislative Decree n. 147 of September 14th, 2015 (“inbound” workers regime) for a non-resident family officer […]

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  • Andersen Global Enters Dominican Republic with Collaborating Firm Pellerano & Herrera

    The Firm Pellerano & Herrera, founded in 1952 and led by Managing Partner Ricardo Pellerano, provides a full scope of legal services, focusing on M&A, litigation, real estate and tax. Operating with seven Partners and over 75 professionals, the full-service firm serves domestic and international clients from individuals to multinational companies. Additionally, the firm has […]

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  • Andersen Global Expands Practice in Sweden with Stockholm-Based Law Firm

    The Firm The Stockholm-based firm Hellström Advokatbyrå, founded in 1991 by Managing Partner Mats Hellström, operates with 17 Partners and more than 40 professionals, assisting local and international clients in various industry sectors. Specializing in Swedish and international business law, the full-service firm provides legal services in corporate, commercial, financial markets law, employment, M&A, litigation, […]

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  • Exclusion of the absentee shareholder in the corporation

    The Triveneto Notary Committee, in the absence of the law, has considered necessary to elaborate a suitable instrument to allow the exclusion of absentee shareholder in the corporation. In particular, the status of shareholders in capital companies, unlike that in partnerships, is not linked to the figure of the shareholder as a person, but the […]

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  • Green Bonds

    Green Bonds are financial instruments, more precisely debt instruments, which issuance is linked to projects that have a positive environmental impact: energy efficiency, renewable energy, sustainable management of living natural resources in particular land and water, pollution prevention, waste management, green buildings, and clean transportation. The First Green Bond on the market was issued by […]

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  • Copyright on fictional characters: when what makes a character iconic is the actor and not its creator

    Characters of literature, comics, television or cinema can be protected under Italian copyright law (Law n. 633 of 1941) like any other intellectual property work.  To be granted such rights, a character must display certain features. In particular, according to Italian jurisprudence, a character is a “subject which is the result of an autonomous and […]

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  • Tax credits: new offsettable limit for 2021 with “Sostegni bis” Decree

    Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations. This is what will be provided by Article no. 22 of Decree Law no. 73/2021, so-called “Sostegni bis” Decree, which came into force on May 26, 2021, and which […]

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  • Influencer marketing: Ferrari vs Philipp Plein

    Our lawyer Gilberto Cavagna, partner specialized in the protection of intellectual property rights and the use of trademarks, analyzes a sentence of the Court of Genoa which involved Philipp Plein, as marketing influencer, and Ferrari. The Genoese judges clarified in which cases it is possible to include third-party products and brands in the content published […]

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  • Andersen Global Initiates Expansion into the Norwegian Market

    The Firm Led by Managing Partner Frank C. Aase, Brækhus,  is a full-service law firm based in Oslo. Operating with 27 Partners and over 70 professionals, the firm’s capabilities include corporate, commercial, M&A, banking and finance, tax advisory, structuring and compliance, litigation, real estate, energy, construction, private client services, employment law, technology, e-commerce and intellectual […]

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  • Andersen Global Enters Collaboration Agreement with One of Lesotho’s Largest Law Firms

    The Firm Webber Newdigate Attorneys, established in 1978, is located in the capital city, Maseru. Recognized by Chambers Global and consistently awarded by PMR Africa, the full-service firm provides legal services to both local and international clients including individuals, companies, multinationals, government authorities, banks and parastatal organizations. The firm also covers a range of industries […]

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  • Andersen Global Expands into Four Caribbean Countries with CATC-HCC

    The Firm The CATC-HCC group of companies is led by Office Managing Partners Mireille de Miranda, Reint Roossien, Norman Henriquez and Jans Stam van Malsen, operating with more than 65 professionals. Headquartered in Aruba, the full-service firm provides tax and advisory services to individuals and businesses. “Our vision remains to be a benchmark organization and leading firm […]

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  • Fraudulent tax avoidance: new ruling of the Court of Cassation

    As you know, art. 11 of Legislative Decree no. 74/2000 provides that: “commits the crime of fraudulent subtraction to the payment of taxes anyone, in order to avoid the payment of taxes on income or value added or interest or administrative penalties in respect of such taxes of a total amount exceeding EUR 50000, sell […]

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  • Advisors to Nara Camicie for the sale to Camicissima

    Advisors, chartered accountants and lawyers of Andersen in Italy assisted the Annaratone and Gaggino families and the lead designer Mario Pellegrino in the transaction that led to the creation of a leading retail group in men’s and women’s shirts, concerning financial, tax, contractual and labour law aspects. A team with multiple specializations in finance, law […]

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  • Andersen Global Extends Coverage with Law Firm in Antigua and Barbuda

    The Firm Founded in 1999 by Managing Partner Stacy Richards-Roach, the full-service law firm is located in St. John’s and provides a broad range of legal services to individuals, businesses and corporations in various industries. The firm’s capabilities include intellectual property, civil litigation, company formation and business set up, commercial law, banking and real estate. […]

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