{"id":12101,"date":"2020-12-02T16:27:14","date_gmt":"2020-12-02T15:27:14","guid":{"rendered":"https:\/\/it.andersen.com\/the-administration-sets-up-a-permanent-establishment\/"},"modified":"2022-09-23T16:54:55","modified_gmt":"2022-09-23T14:54:55","slug":"the-administration-sets-up-a-permanent-establishment","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/the-administration-sets-up-a-permanent-establishment\/","title":{"rendered":"The administration sets up a permanent establishment"},"content":{"rendered":"<p><a href=\"https:\/\/it.andersen.com\/en\/professional\/maricla-pennesi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Maricla Pennesi<\/a>, Partner and head of the tax area of \u200b\u200bAndersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert <a href=\"https:\/\/ntplusfisco.ilsole24ore.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Norme e Tributi<\/a>) analyzing the issue of the permanent establishment of a foreign company in Italy.<\/p>\n<p>The Supreme Tax Court with the decision n. 21693\/2020 ruled that a permanent establishment of a foreign company is set when in the territory of the State the <em>de facto director<\/em> carries out a series of business and economically relevant activity for the foreign subject.<\/p>\n<p>The article details the criteria for identifying a permanent establishment and other relevant issues for foreign companies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maricla Pennesi, Partner and head of the tax area of \u200b\u200bAndersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert Norme e Tributi) analyzing the issue of the permanent establishment of a foreign company in Italy. The Supreme Tax Court with the decision n. 21693\/2020 ruled that [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12101"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=12101"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12101\/revisions"}],"predecessor-version":[{"id":19607,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12101\/revisions\/19607"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=12101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=12101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=12101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}