• 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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  • M&A activity: Italy and Iberia 2021 figures

    We think that it may be interesting to analyse M&A activity before and after the advent of Covid-19, for this reason the report published by Datasite, the global leading provider of Saas services for the M&A sector, has been taken as a reference. Indeed, Datasite in partnership with Mergermarket, a business development tool designed specifically […]

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  • Fixed penalties for omitted IMU form with the payment of the taxes

    In situations of purchase or sale of property,the obligation to submit the IMU and TASI formi is triggered. This formi is a communication to the tax authorities that in the previous year the taxpayer took possession or sold a real estate unit. It has to be submitted by 31 December of the year following the […]

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  • INPS revises the calculation basis for artisans and merchants of SRL

    News of great interest to many small and medium-sized enterprises: with Circular letter No. 84 of 2021, INPS revises the contribution calculation basis for determining the contributions of artisans and merchants.  The change follows the compliance of the Ministry of Labour and Social Policies with sentence no. 23790/2019 of the Court of Cassation, which reiterated […]

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  • Influencer marketing and sponsorship: Noberasco supported by Andersen

    Andersen in Italy provided assistance in the negotiation and contractualization to define all aspects of influencer marketing and brand promotion of Noberasco SpA in the sporting event. Lawyer Gilberto Cavagna di Gualdana, partner of Andersen specialized in intellectual property and sports law, assisted the marketing department of Noberasco, a well-known Italian company in the food […]

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  • Taxation of sums distributed by non-resident trusts

    Maurizio Di Salvo, Partner specialized in Private Client Services, analyses the recent Ruling regarding the taxation of sums distributed by non-resident trusts. The Italian Revenue Agency, queried on the taxation of income and capital distributions from an United States resident trust, takes a stand on the scope of the Italian Inheritance Tax and on the income […]

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  • The donation of works of art and the related economic rights

    The donation of a work of art, as well as its sale, does not imply the simultaneous transmission of the related economic rights from the donor to the donee. The confirmation comes from the Court of Cagliari that, on March 27, 2021, affirmed (or rather, reaffirmed, rejecting the appeal of the losing party) that the […]

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  • Extension of the Non-Financial Declaration to SMEs

    The European Directive proposal No. 2021/0104 of April 21st 2021, represents a first step towards in order to expand the complete set of regulations on financial reporting and Non-Financial Disclosure. The main change contained in the proposal concerns a significant increase in the number of entities that have to prepare a Non-Financial Declaration. The obligation […]

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  • Webinar on new e-commerce regulations

    In a free webinar with practical contents (June 18, 10:00 – 11:15), Mauro Trivellin – professor of tax law at the University of Padua – and Davide Centurelli – partner and coordinator of the Italian VAT and Indirect Taxes Service Line – discuss the new regulations for e-commerce, the new obligations established by the DAC […]

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  • Andersen Global Expands Practice in Turkey with Istanbul-Based Tax Firm

    Andersen Global strengthens its presence in Turkey through a Collaboration Agreement with tax firm ECC Denetim, adding dimension to the organization’s presence in the country and building upon its strategy to provide a full suite of integrated services through its member and collaborating firms globally. The Turkish practice The Istanbul-based firm was established in 2020 […]

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  • M&A Jermann-Antinori: Andersen supports in the sale of shares

    Andersen in Italy supported in the due diligence and contractual and fiscal aspects related to the acquisition of the majority share of the historic Friulian wine brand Jermann by Antinori, an international leader in the production and trade of high-end wines. The Andersen team led by Filippo Brass, partner and certified public accountant, assisted in […]

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  • Italia Oggi Sette: Ferrandi on the economic recovery and interationalization

    Italia Oggi Sette publishes the comment of Andrea Ferrandi, Partner and Coordinator of the Legal Department of Andersen in Italy, on the economic recovery driven by international markets. Due to the pandemic emergency and the consequent economic crisis, companies have focused on foreign markets by supporting internationalization activities. The article analyzes the opportunities for Italian […]

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