Federico Vincenti

La Rilevanza della Gestione della Value Chain nelle Imprese Multinazionali

Pubblicato su: Amministrazione & Finanza n. 7/2017 L’adeguata conoscenza della propria value chain risulta essere fondamentale per comprendere quali attività generano valore all’interno dell’impresa e per acquisire e mantenere il vantaggio competitivo rispetto ai propri concorrenti. L’incremento dei rapporti infragruppo…

Cooperative Compliance: The Italian Framework

Pubblicato su: TPWeek On May 26 2017 the Italian regime on cooperative compliance was further clarified by the Italian Revenue Agency (IRA or tax administration) by virtue of a new regulation (provvedimento). Antonella Della Rovere and Federico Vincenti of Valente…

Disallineamenti da Ibridi con Paesi Terzi: Nuove Regole contro l’Elusione Fiscale

Il Consiglio europeo ha adottato una direttiva che regolamenta i disallineamenti da ibridi limitatamente ai Paesi terzi. In particolare, la nuova direttiva prende le mosse dalla consapevolezza che anche i contribuenti dell’Unione europea impegnati in strutture transfrontaliere che coinvolgono Paesi…

Italy: Changes to the TP Framework

On April 24 2017, a new law decree (N. 50/2017) introduced changes to the Italian transfer pricing framework. Antonella Della Rovere and Federico Vincenti from Valente Associati GEB Partners look at the changes. In a nutshell, the Italian provision on…

Suitable TP Documents Could Prevent Penalties in Italy: But What Is “Suitable”?

Pubblicato su: TP Week Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing TP documents supporting their group’s TP policies.Antonella Della Rovere and…

Transfer Pricing: ‘Broad-Based’ Control Concept Pursuant to Italian Courts

Pubblicato su: TP Week, May 25, 2016 Article 110, paragraph 7 of the TUIR (i.e., Italian Income Tax Code, hereinafter, “TUIR”), related to the Italian Transfer Pricing regime, establishes that in order for the above rule to be applicable, one…

Italian Proposals Endorsing Internationalization of Financial Enterprises

Autori: Caterina Alagna e Federico Vincenti Law No. 23, issued March 11, 2014, tasked the Italian government with creating a fairer, more transparent, and growth-oriented tax system. Scarica (in inglese)…

Thoughts on Italy’s New Patent Box Regime

Autori: Piergiorgio Valente e Federico Vincenti Italy’s 2015 stability law introduces a new optional privileged tax regime for income deriving from the use of specific kinds of intangibles. The authors provide insights on Italy’s new regime, the so-called patent box.…

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