Supreme Court Decision No. 15802/2016 on Bankruptcy
La mera superficialità ricade nella bancarotta semplice.
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Supreme Court Decision No. 636/2016 on Corporate Tax Law
La Corte d’Appello di Milano conferma la decisione dei giudici di primo grado.
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21.
04
2016
BENEFICIAL OWNER AND TREATY SHOPPING – Monitoring Capitals, Taxation and Anti Money Laundering
Authors: Piergiorgio Valente, Ivo Caraccioli and Gianluca Campana
To purchase the book, click here…
Professional Associations and IRAP
Ad avviso delle Sezioni Unite, trattandosi di soggetti equiparati alla società semplice, a nulla rileva la struttura di cui si avvalgono.
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Supreme Court Decisions No.15899 and No.15900 – False Dealing with Accounting Documents
Dolo specifico da valutare anche in capo alla mera «testa di legno».
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Patent Box in Italy: Guidelines Issued by the Italian Revenue Office
Published in: TP Week
The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles.
The regime, applicable as of tax year 2015, may be adopted by entities…
Overview on the BEPS Final Package
Published in: IAFEI Quarterly 32nd Issue, April 2016
Some are of the view that we are witnessing a paradigm shift, others maintain that we are merely on the threshold of much more complex times embedded with an increased compliance burden.…
Supreme Court Decision No. 15639 on Bankruptcy
La Cassazione sottolinea l’irrilevanza, ai fini dell’esistenza della posizione di garanzia, della invalidità della delibera di conferimento dell’incarico.
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