Vending machines

Following a request for clarification, the Italian Tax authority has clarified some important points on the issue of vending machines. [...] more

Super and Iper amortization supporting the "Industria 4.0" plan

The last italian budget law extended the maxi discount, on the purchase of tangible assets by entrepreneurs and professionals, until Decembe [...] more

TR Model updating – no guarantee required if the taxpayer adhere to the system of “adempimento collaborative” or “programma di adesione”

The taxpayers, even if they are considered risky, will no longer be required to get a bank guarantee for VAT refunds higher than 30.000 euro [...] more

Update of the turnover thresholds for prior notification of merger transactions

The Italian Competition Authority (AGCM) decided that, with effect from March 27, 2017, the turnover thresholds above which the prior n [...] more

Italy-Hong Kong: agreement on the automatic exchange of financial account information

On March 16, 2017  The bilateral agreement for the automatic exchange of information of financial assets between Italy and Hong Kong wa [...] more

Andersen Global at 67th TEI Midyear Conference

Francesco Marconi, managing partner Andersen Tax&Legal - Noda Studio, is present as speaker to the 67th TEI Midyear Conference. Tax Exec [...] more

Country by Country Reporting

By Decree Law of February 23rd,  2017, published in the Official Journal on March 8th, 2017, the Ministry of Economics and Finance has [...] more

Italy and Switzerland agree on "group requests" from March 2nd, 2017

According to article 27 of the Tax Treaty between Italy and Switzerland to prevent double taxation, Italy’s Economy Ministry and the S [...] more

Patent Box and software

With the resolution n. 28/E/2017, the Italian Revenue Agency confirms that the development, maintenance and growth of the copyrighted softwa [...] more

Rent to buy contract for the business unit

The rent to buy contract, which has been ruled by Italian law in the year 2014 for the real estate, can be used also for the commercial acti [...] more

Flat tax for new residents without the obligation of filing a specific preliminary request of tax ruling.

The Tax Agency on March 8th, has rendered important news so that new residents could benefit with the Flat Tax regime. Please note that the [...] more

Scadenze al 16 marzo 2017 e nuovi modelli di dichiarazione d’intento

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Call for investments in Spain

ICEX Espana Exportaciones e Inversiones has announced a 2017 Call of the "Program of Investments of foreign companies, in research and [...] more

Checks on fictitious residences and invitation to start the Voluntary Disclosure

By decision of 3rd March 2017, the Revenue Agency approved the procedures and the criteria for acquiring, starting from year 2010, the data [...] more

Stop to the leasing of assets communication

For any further information please contact our Firm. more

Business transfers not included into the IRAP tax base

The maxi-amendment to the Decree Law n. 244/2016 clarifies that the capital gains and losses and other ordinary and extraordinary incomes ar [...] more

Tax credit R&D 2017

For more info please contact our Firm. more

INTRASTAT declaration for EU acquisitions until December 31st 2017

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Switzerland promotes the exemption from negotiation tax for fiduciary companies

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Option for group VAT: double track for 2017 with VAT form 26 / VG form on the VAT return in 2017

For more info please contact our Firm. more

Receipts and tax receipts do not fit in the new "Spesometro"

The Italian Revenue Agency has clarified  through the circular n.1/2017 the new features of “Spesometro”. In particular, it [...] more

Non-taxable VAT transactions over the limits can be corrected by paying only the penalties

In case of non-taxable VAT transactions over the limits, the transferee / purchaser, must pay a penalty that may have an amount between 100% [...] more

Court fee to be refunded

Who loses the trial must always return to those who wins the paid as standard court fee, although this is not expressly provided for by the [...] more

Tax consolidation 2017: new form released

For more info please contact our Offices. more

Tax credit for hotel firms

For any further question please contact our Firm. more

Healthcare costs transmission: extension of the deadline

For any further question please contact our Firm. more

Immovable property and Vat

The Community rules, which define the concept of property for the purposes of VAT and that identify their related services, are implemented [...] more

Unified 770/2017 Model

By decision of 16th  January 2017, the Revenue Agency approved the new "Unified" 770/2017 Model. The main new is represented [...] more

Declaration of succession on-line

For any further information please contact our Firm. more

Sale of car parts out of use: margin scheme applicable

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Guidelines for the Authorised Economic Operators (AEO)

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Regione Veneto - funding for tourism sector

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News on VAT compliance obligations: abolition of VAT control statement

Relevant changes in current compliance obligations, in the VAT warehousing regime enter into force in 2017 in Italy after the publication of [...] more

Andersen Global initiates expansion in Israel

Andersen Global is proud to announce its collaboration with Beneli Tax Boutique, a tax firm located in Tel Aviv, Israel. The establishment o [...] more

The new Model of the statement of intent

On December 2nd 2016 a new model of the statement of intent has been approved by the Italian Revenue Agency for purchases that will be perfo [...] more

News 2017: duty codes and contributions

With the beginning of 2017, the suppression of some duty codes defined by resolution no. 13/E/2016 of the Italian Revenue Agency is effectiv [...] more

Andersen Global collaborates with Canadian tax firm, Moodys Gartner Tax Law, LLP

Andersen Global is proud to announce an expanded presence in Canada through a Collaboration Agreement with Moodys Gartner Tax Law, LLP. The [...] more

Pubblicazione dei nuovi principi contabili OIC

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New on the Vat warehousing regime

The Italian Government recently enacted Law Decree no. 193 of 22 October 2016 (the Fiscal Decree). Pursuant to this Decree, new rules will b [...] more

Nuovo regime sostitutivo Irpef per chi si trasferisce in Italia

For more information please contact our firm. more

Proroga del credito d’imposta per le strutture alberghiere che per l’anno 2017 e 2018 passa al 65%

For more information please contact our firm. more

Incentivi per la partecipazione dei lavoratori al capitale e agli utili delle imprese

For any further information please contact our Firm. more

Decreto fiscale 2016:torna l'F24 cartaceo per i pagamenti superiori a 1.000 euro

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Divestiture of a business and the automatic conveyance of leasing agreements

In case of divestiture of a business, the Supreme Court, with the sentence n. 20417/2016, has laid down the automatic conveyance of agreemen [...] more

Decree Law becomes Law: new obbligations from 2017

The conversion law of decree DL 193/2016 has passed the scrutiny of the Senate and it became a law.   The decree covers numerous issues [...] more

Maurizio Di Salvo deepens the Voluntary Disclosure 2

On December 2 in Manno (Switzerland) Maurizio Di Salvo, lawyer and chartered accountant, will be one of the speakers of the workshop The new [...] more

Financial statements 2016: comparative data

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Rottamazione delle Cartelle Equitalia

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Conference on internationalization and business opportunities in Italy

At the conference Oportunidades, ocasiones de negocios en los mercados de lengua italiana will intervene Francesco Marconi, chartered accoun [...] more

New communication required for "lavoro accessorio"

Legislative Decree no. 185/2016 and Circular no. 1/2016 of Ispettorato Nazionale del Lavoro regulate the issue of “lavoro accessorio&r [...] more

bankruptcy proceedings: vat debit/credit note

The art. 26 of Presidential Decree 633/72 is preparing to undergo the third regulatory intervention. In fact, the issue of VAT variation not [...] more

SUPSI conference

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Prorogato al 2017 il bonus sulle ristrutturazioni edilizie

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Equitalia payment request

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The bankrupt cannot proceed with the presentation of the application to the italian revenue agency

According to the sentence n.707/2016 issued by the Commissione tributaria regionale di Venezia Mestre, the bankrupt cannot proceed with the [...] more

Lesson on E-Commerce at 23° Fiscal Master of Il Sole 24 Ore Business School

October 17 began the 23rd Fiscal Master of Il Sole 24 Ore Business School. Francesco Marconi, CPA and managing partner Noda Studio, will hol [...] more

Reopening of Voluntary Disclosure

The Inland Revenue with a press released on October 25th 2016 announces the reopening of the terms of access to the voluntary disclosure. Th [...] more

New Vat obligations from 2017

The new article no. 4 of Decree no. 193 of 2016, named “Disposizioni recanti misure per il recupero dell’evasione”, introd [...] more

La sentenza della Corte di Giustizia: nella cessione intracomunitaria conta la sostanza

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Dal 2017 addio agli studi di settore

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Between Japan and Italy: Marco Giorgi at the celebrations of Italian-Japanese trade relations

The lawyer Marco Giorgi, managing partner Noda Studio in Rome, will speak at the symposium of law which will celebrate 150 years of trade re [...] more

Esclusione dall'elenco VIES di prossima attuazione

For any further information, please contact our Firm. more

Communication of assets to shareholders and loans granted by them to society

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News black list costs

Since 2016 black list costs are subjected to ordinary deductibility requirements for negative income components. With the circular no. 39/20 [...] more

Noda Studio at the national convention of the Italian Association for Japanese Studies

Opens on September 22 the national convention of AISTUGIA, Italian Association for Japanese Studies, at the University of Turin. This year, [...] more

A feast for Ethiopia

The Elena Foundation, supported by Noda Studio, is organizing a fundraising for the construction of a deep well in the village of Obal, near [...] more

Rimborso canone RAI 2016: modalità operative

For any further information please contact our Firm. more

Possibilità di detrazione dell’Iva in caso di omessa dichiarazione/Sentenza Cassazione Sezioni Unite n. 17757/2016

For more info please contac our firm. more

Transactions in Bitcoin not taxable

The resolution 72 / E of 2016 - which examined some tax issues concerning the bitcoin - states , in general , that " spot transactions [...] more

The self-employed can deduct the cost for clothing

The Court of Milan, with the sentence no. 6443/40/16 ruled in favor of a well-known soubrette, has determined that the cost of the clothes u [...] more

VAT on imports

For more info please contact our Firm. more

Italian Minister provides the New White List

For further information, please contact our firm. more

Rateazioni Equitalia: nuovi piani di rientro con effetto "limitato"

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Equitalia: taxpayer will pay in installments again

Among the measures expected from the local government decree stand out those of Equitalia regarding the new measures on readmission in plans [...] more

770 model: the extension is official

The extension is official: the withholding agents, and therefore, employers and social security institutions that replace the taxpayers in t [...] more

Approfondimento sull'autonoma impugnabilità del diniego di autotutela tributaria

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New tax information exchange agreement between Italy and Switzerland

For any further information, please contact our firm. more

Vat Refund shell company

Further info please contact our office. more

Noda Studio lecturer at the course Insolvency and corporate restructuring

Stefano Uglietti, managing partner Noda Studio, will be lecturer at the course Insolvency and corporate restructuring held by the High Schoo [...] more

New guidelines on the "M.o.s.s" regime

For further information please contact our Firm. more

Concluso l'iter Italiano per la ratifica della Convenzione con la Santa Sede

For more info please contact our Office. more

PEC with receipt for the beginning of the bankrupty procedure

The communication to the debtor regarding the beginning of the bankruptcy procedure, is effective when performed by certified mail, delivere [...] more

New deadline for the 770/2016 models

It was announced yesterday by Deputy Minister of Economy and Finance, Luigi Casero, that the deadline for submission of the 770/2016 models [...] more

Benefit Corporation

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Faster Blue Card

The Ministry of Inside, signed the project with Confindustria to facilitate the procedures for the release of the Blue Card to highly skille [...] more

Deadline to declare changes in the Municipal Property Tax (I.M.U.)

By June 30 it has to be submitted the tax declaration  for changes in real consistency that occurred in 2015. This duty applies only if [...] more

Deferement of tax payments due dates

In a press release issued yesterday, the Ministry of Economy and Finance has given notice of the extension to the payments dued to the tax d [...] more

Career Day: Noda Studio with the Chamber of Commerce of Spain in Italy

Noda Studio will attend the Career Day organized by the Chamber of Commerce of Spain in Italy. The event, to be held at the hotel nhow in Mi [...] more

Noda Studio and BEPS project

The Italian Government has been very active in the OECD during the formulation of the recommendations and Action Plan BEPS (Base Erosion and [...] more

Noda Studio shortlisted in the Finance Monthly Global Awards

Francesco Marconi, managing partner Noda Studio, is on the shortlist of Financial Monthly Magazine, for their annual Global Awards in the ca [...] more

Noda Studio among the winners of the sixth edition of Le Fonti Awards

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Reduced penalties for sector studies

The Inland Revenue, with the circular no. 24 of 30.5.2016, clarified sanctioning profiles related to violations of declarations on the purpo [...] more

Noda Studio celebrates in New York Bocconi University achivements

Francesco Marconi and Marco Giorgi, Noda Studio managing partners, will attend the Bocconi Alumni Aperitivo on Monday, June 6, at Rizzoli Bo [...] more

Noda Studio will attend the seminar on BEPS organized by STC Partners

Guido Sesani, Maurizio Di Salvo and Stefano Rossi, CPA of Noda Studio, will be speakers at the seminar organized by STC Partners in Paris on [...] more

Irap non dovuta da imprese e professionisti con un solo collaboratore

For more info please contact our Office. more

Automatic exchange of financial information under FATCA

For more info please contact our Office. more

New Union Custom code entered into force on 1 May 2016

For more info please contact our Offices. more

Benefits for capital goods bought by SME enterprises

Starting from May 2016 you can submit applications to access capital grants granted by the Ministry of Economic Development in respect of a [...] more

Increased limit for benefit the exemption of the RW form in the Tax Declaration 2015

Article. 2 of Law 186/2014 has increased the quantitative limit which allows you to benefit from the exemption from the compilation of the R [...] more

Bermuda joins agreement to automatically share BEPS country-by-country reports

20/04/2016 – Bermuda became the 33rd signatory of the Multilateral Competent Authority Agreement for the automatic exch [...] more

Estinzione della società di capitali e responsabilità dei soci

For more info please contact our Office. more

IRAP always apply to professional activities in form of societies

With the Judgement No. 7371 released yesterday, the United Sections  of Supreme Court have expressed a view on the issue of liability t [...] more

News regarding “internal” reverse charge

On May 2nd 2016 will come in to effect new rules introduced by Legislative Decree n. 24/2016 with the purpose to take into consideration the [...] more

Incentives for companies

The Ministry of Economic Development has published, on his website, a very useful Handbook that resumes all the incentives and economic [...] more

Patent Box: più tempo dalle Entrate per l'integrazione della documentazione

For more info please contact our Office. more

Modello EAS entro il 31 marzo 2016

For more info please contact our Office. more

Advanced agreements for enterprises with international business

The Italian Tax Authority issued operational guidelines for enterprises that want draw up advanced agreements with the Authority to determin [...] more

Exemption from “spesometro” for VAT relevant operations already transmitted to the National Health System

The Stability Law 2016 allows the exclusion from "spesometro", the telematic communicarion to the Italian Revenue Agency of all th [...] more

A new accounting treatment for the cost of advertising and research

In accordance with the “Stability Law 2016”, starting from January 1, 2016 it will no longer be allowed to capitalize the advert [...] more

Contributions for R&D in Spain

Spain has awarded aids to promote R&D activities of foreign-owned companies already installed or not yet installed in Spain. As part of [...] more

Reverse charge system relaed to services rendered to buildings

For more info please contact our Office. more

Innovative Start up companies: setting up procedure now on line

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Corporate tax avoidance: Council agrees its stance on the exchange of tax-related information on multinationals

Yesterday March, 8th Ecofin (Economic and Financial Affairs Council) approved the agreement on the exchange of tax information concerning mu [...] more

Reverse charge applicable for laptop, personal computer and game consoles

For more info please contact our Office. more

F24 payments with the Payment Servise Providers

The Italian Revenue Agency has signed an agreement with the Italian Association of Payment Institutions ( AIIP ) for the acceptance of  [...] more

New paragraph fot the auditor that modifies the audit opinion

The new ISA 705 deals with the auditor's responsibility to issue an appropriate report in circumstances when, in forming an opinion in a [...] more

Branch Exemption: draft for public consultation released by Italian Tax Authority

The article 14 of the Legislative Decree of September 14th 2015, number 147 – which contains  dispositions with the purpose of pr [...] more

Advisory - Transaction support team

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Avviso di ricevimento senza cartella come prova della notifica

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Noda Studio attends the Italy Meets the United States summit

February 23, Noda Studio will attend the fourth edition of Italy Meets the United States, the Italian economy in US summit organized by the [...] more

On line magazine and newspapers: reduced VAT rate at 4% applicable

For more info please contact our Office. more

Temporary relocation of labour in MNEs: important clarifications issued by the Labour MMinistry

For more info please contact our Office. more

Milano Marathon: Noda Running Team and ODCEC

Noda Running Team is the first team to join the initiative of the Institute of Chartered Accountants and Auditors of Milan for the Milano Ma [...] more

Noda Studio accresce il suo team con un esperto in contenzioso tributario e fiscalità internazionale

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Uno spettacolo per l'Etiopia: la Fondazione Elena al Teatro Malibran

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Seminars on debt restructuring procedures

It was held today the first of three training sessions that CPA and lawyers of the Insolvency and Recovery team Noda Studio have created for [...] more

Maxi amortization

The Italian Revenue Agency during a public conference “Telefisco 2016”, has provided a clarification on the increase of 40% dedu [...] more

Custom duties payment

For more info please contact our Office. more

Benefit Corporation in Italy

The Italian Parliament approves the Benefit Corporation law. With this legislation, Italy becomes the first country in the EU and the first [...] more

Noda Studio at the Global Transfer Pricing Conference

The chartered accountant Francesco Marconi, partner Noda Studio and team leader of the Transfer Pricing Division, and the lawyer and charter [...] more

New version of the written representations for auditors in Italy

The Italian Association of Auditors (ASSIREVI) realeases an update (Research Paper n.194) of the model for the written representations about [...] more

More expenses to be considered in the tax declaration

Starting this year, the model 730 precompiled for the tax delaration of individuals will also consider: University-related expenses, funeral [...] more

The Tax returns are always amendable

The Italian Court of Cassation through its judgment nr. 313/2016 of January 12th decided that the taxpayer is always entitled to amend a Tax [...] more

Withholding tax returns forms for 2016 have been published on Tax Authority's website

The Italian Tax Authority published on its website the final templates of the forms related to the 2016's withholding tax returns (relat [...] more

Medical expenses - qualified intermediary

For more info, please contact our Office. more

Reverse charge: new penalties in force as of January 2016

For more info, please contact our Office. more

Group VAT option to be made within February, 16th 2016

For more info please contact our Office. more

Reassessment of the fiscal value of shares and lands held in January, 1st 2016

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Individual businesses: new allowances from Stability Law for FY2016

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La società Benefit

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Spese mediche nel 730 precompilato

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Dal 2016 sanzioni ed interessi da ravvedimento più leggeri

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Contante fino a 3.000 euro e POS per tutti

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"Legge di Stabilità 2016": no deductibility for "Black list" costs

On December 22, 2015 came the green light from the Government on the so-called “Disegno di Legge di Stabilità”, which has [...] more

Andersen Global establishes a presence in Chile

Andersen Global is proud to announce a new presence in Santiago, Chile, with the addition of Landa Consultores. Landa Consultores will adopt [...] more

Approvazione del modello di dichiarazione dell’imposta di bollo dovuta in modo virtuale

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Modifica del saggio di interesse legale

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Esportazione ed esportazione abbinata a transito: compilazione DAU

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Ammissibile il ricorso tardivo nel caso l'atto impugnato riporti termini errati

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PMI e microimprese: esonero dal rendiconto finanziario

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Liechtenstein, verso l'abolizione del segreto bancario

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Notifica della cartella esattoriale a mezzo posta

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Patent Box: prime istruzioni e chiarimenti delle Entrate

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Elusione del dazio tramite dichiarazione di importazione da paese diverso con tariffa privilegiata.

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Comunicazione telematica delle prestazioni sanitarie entro il 31 gennaio 2016

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Dal 2016 spese di ricerca e pubblicità fuori dall’attivo

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Deducibilità dei costi black list

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Contributi a favore di imprese operanti nel settore turismo

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Modifiche alla dichiarazione dei redditi in sede di contenzioso

Ad affermarlo è la Corte di Cassazione con l'ordinanza n. 22443, depositata lo scorso 3 novembre 2015, sancendo,&n [...] more

Patent Box

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L'Agenzia delle Dogane ritiene applicabili i metodi OCSE per la determinazione del valore di trasferimento delle merci

L’Agenzia delle Dogane, con Circolare n. 16/2015 pubblicata ieri 10 novembre 2015, ha affrontato il tema del transfer pricing ai fini [...] more

Per 57 milioni di immobili la superficie entra in visura

Da lunedì 9 novembre l’Agenzia delle Entrate rende disponibile la superficie catastale nelle visure delle unità immobili [...] more

Per le istanze presentate dal 10 novembre 2015 è competente il Centro Operativo di Pescara

Al fine di consentire un’efficiente lavorazione delle istanze già pervenute alle Direzioni Provinciali competenti, le istanze d [...] more

Novità del D.lgs. "bilanci" in materia di poste straordinarie e conti d'ordine

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Tha case: Dolce and Gabbana

With the verdict n. 43809 of October 30, 2015 the Supreme Court has absolved the two well-known designers Domenico Dolce and Stefano Gabbana [...] more

Dichiarazione dei redditi emendabile anche in corso di contenzioso

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Se l'inquilino non paga il canone di locazione, il proprietario non è tenuto al versamento dell'Iva

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Impugnabilità della cartella di pagamento non regolarmente notificata e conosciuta tramite estratto di ruolo

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Black List: modifiche del Decreto Internazionalizzazione

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AL VIA LE NUOVE AGEVOLAZIONI ALLE IMPRESE GIOVANILI E FEMMINILI DI MICRO E PICCOLA DIMENSIONE

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Nuovi soglie per i reati tributari

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Disegno di legge di stabilità 2016: ridimensionamento degli sgravi contributivi

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Disegno di Legge di Stabilità 2016: deduzioni Irap

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Disegno di legge di stabilità: super-ammortamenti

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Disegno di legge di stabilità 2016: riduzione dell'aliquota IRES

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Cancellati gli aumenti delle aliquote IVA previsti per il 2016

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Proroga ufficiale della Voluntary Disclosure al 30 novembre

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Favorable tax treatment for dividends paid by German companies to Italian parent companies

According to a recent decision emerged by the Italian Tax jurisprudence, the dividends paid from a German resident Company to an Italian Cor [...] more

La finestra della voluntary disclosure potrebbe chiudersi il 31 dicembre

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Rendiconto finanziario obbligatorio dal 2016

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Riduzione delle sanzioni per versamenti sanati entro 90 gioirni

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Nuove soglie di deducibilita’ delle spese di rappresentanza

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Restricted Shares in France: new tax and social regime

After seven months of discussions before the French Parliament and 412 hours of debates, the 313 articles and 10,756 proposed amendments, 2, [...] more

Andersen Tax in Brazil is the new member of Andersen Global

Andersen Global is proud to announce a new presence in brazil with the addition of INOVV Consultores Associados, that will adopt the name An [...] more

Internazionalization Decree: new criteria under black-list costs deductibility

On August 6th, the Italian Council of Ministers definitively approved the Decree on companies' internazionalization. Among the main inno [...] more

Indeducibili le operazioni oggettivamente inesistenti

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Novità in tema di fatturazione elettronica

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Assonime si pronuncia in materia di sanzioni per tardiva dichiarazione

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Il divieto di abuso del diritto sarà legge

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Patent Box: firmato il Decreto attuativo

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Proroga dei termini per la presentazione del modello 770/2015

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Transfer Pricing, inapplicabilità ai finanziamenti infruttiferi intercompanies

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Sentenza n. 15432 del 22/07/2015: la Cassazione ribadisce il proprio orientamento nei confronti dell’appellante incidentale

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Detrazione Iva per la holding che svolge attività economica

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No al ne bis in idem per omesso versamento di ritenute

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Sanzioni e detraibilità IVA in caso di omesso reverse charge esterno

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New tax ruling instrument on huge investments

One of the innovations introduced by the Legislative Decree on Companies’ Internationalization, which was approved by the Italian Gove [...] more

Novità in tema di deduzione di costi black list

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Modifiche al Decreto internazionalizzazione

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Andersen Global European Legal Team

AG European Legal Team Some of the partners Noda Studio attended the European Legal Working Group of Andersen Global which was held recentl [...] more

Voluntary disclosure

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S.p.A., applicabilità della normativa sui finanziamenti postergati

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Esclusione degli interessi passivi

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Corso per attestatori

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Avviso di accertamento: nulla la consegna prima dei 60 giorni

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Innalzata la soglia penale per omesso versamento di ritenute

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Tassazione dei redditi per attività di lavoro dipendente prestata all’estero

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Royalties: penalty protection estesa al sostituto d’imposta

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I debiti dell'acquirente di un ramo d'azienda

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Agevolazioni fiscali per il risparmio energetico

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Andersen Global Announces a New Presence in Spain

Andersen Global is proud to announce a new presence in Spain with the addition of Global Abogados, a tax and law firm with offices in Barcel [...] more

Decreti legislativi attuativi

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Nuove aperture per il concordato preventivo

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Conference Noda Studio

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Andersen Global Establishes Presence in Guatemala

Andersen Global is proud to announce a new presence in Guatemala through the addition of Trust Consulting in Guatemala City. Trust Consultin [...] more

Esclusione del doppio controllo per gli aderenti alla Voluntary Disclosure

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Perdite su crediti in caso di fallimento

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Conference Noda Studio on Patent Box

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Nuove regole per le operazioni transfrontaliere

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Gli approfondimenti della seconda circolare esplicativa sulla Voluntary Disclosure

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Andersen Tax & Legal in Mexico

Andersen Global is proud to announce its expansion into Latin America with the addition of well-respected firms NOVINT, Capin, Ibañez [...] more

Proroga dichiarazione dei redditi

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Impatto contabile dello scorporo dei terreni

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Il ravvedimento si calcola dall’omesso acconto o saldo

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Beneficio ACE sovrapponibile alla deducibilità degli interessi passivi

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Fatture false: costi deducibili dal reddito d'impresa

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Consentito secondo invio del 730

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La rettifica di tranfer pricing è legittima solo se emerge da un confronto di prezzi omogenei

more

Negato il raddoppio dei termini per le correzioni a favore del contribuente

more

Esenzione Ici/Imu: natura di Onlus dell'istituto religioso

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Dispensa dalla consegna della dichiarazione d'intento cartacea in dogana

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Acconto IMU/Tasi per il 2015

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Entro il 2 luglio gli interpelli disapplicativi

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Smaterializzazione D.U.R.C.

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Falso in bilancio e reati contro la PA

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ART Bonus

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Tax credit per la digitalizzazione degli alberghi

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Convenzione Italia-Taiwan contro le doppie imposizioni

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Scissione, la partecipazione si adegua ai valori effettivi

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Prima applicazione del meccanismo di avviso telematico

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Pronto il waiver per aderire alla voluntary disclosure

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Il rappresentante legale risponde di omesso versamento delle ritenute

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Divorzio breve

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Versamento somme da accertamenti catastali con F24

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Domande di brevetto online

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Noda Studio conference on Patent Box

Noda Studio is organizing a conference in Rome on the theme of the Patent Box, on June 24. Attached the program. For organizational reasons [...] more

Omesso versamento ritenute previdenziali e assistenziali

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In UNICO 2015 debutta l’«ArtBonus»

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Dal 1° luglio 2015, le agevolazioni per l’artigianato digitale e la manifattura sostenibile

more

Bandi ICT-Agenda digitale e Industria sostenibile

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Black-list

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MOSS e servizi elettronici verso operatori privati: aggiornato il decreto IVA

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Master class on transfer pricing

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Noda Studio at the conference on Decree no. 231/2001

Francesco Inturri, one of the lawyers in Noda Studio, will speak at the conference on the administrative liability of legal entities (Legisl [...] more

Novità dei principi contabili nazionali

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VAT

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Forthcoming due dates

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Employment incentives

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Voluntary Disclosure

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The Metropolitan Corporate Councel interview to Noda Studio lawyers

Marco Giorgi and Francesco inturri, two of the lawyers of Noda Studio, interviewed by The Metropolitan Corporate Councel in the article  [...] more

Launch of the Voluntary Disclosure

All set for the Voluntary Disclosure. By decision of January 30, 2015, Agenzia delle Entrate (Revenue Agency) has approved the mod [...] more

Novità nella giustizia civile

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New VAT territoriality rules on Telecommunication, Broadcasting and Electronic services

Starting from January 1st, 2015 the new VAT territoriality rule for Telecommunication, Broadcasting and Electronic services supplied to non- [...] more

Exemptions and incentives for Expo 2015

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Economy can feed the planet

Francesco Marconi, member of the Corporate Law Committee of the Association of Certified Accountants of Milan and Noda partner, is one of th [...] more

Noda professionals speakers at the conference E-Commerce, do & communicate

Two professionals Noda, Francesco Marconi and Francesco Inturri, will speak at the free conference E-Commerce, do & communicate. Plan ma [...] more

Italian Draft Law on Voluntary Disclosure

Having been approved by the Chamber's Finance Commission on 10th October, the Draft Law on Voluntary Disclosure is now to be voted on in [...] more