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News on Patent Box - the Revenue Agency Defines the Conditions for Access to Tax Relief in case of Self-Determination of Income

19 September 2019
With the Decision of the Commissioner of Italian Revenue Agency no° 658445/2019 published on 30 July 2019 (“the Act”), the changes introduced by Article 4 of the "Growth" Decree (Decree-Law No 34/2019) are implemented for those who decide to proceed directly with the determination of the eligible income, in place of the ruling procedure.

RSM alongside Sonnedix in the acquisition of 28 plants from Graziella Green Power

11 January 2019
Sonnedix, an international operator in the photovoltaic market, has signed the closing of the purchase of 28 photovoltaic plants with a total capacity of 53 MWp from Graziella Green Power spa, a company of the Graziella group specialized i

Tax News 11-12/2018

7 January 2019
TABLE OF CONTENTS   END-YEAR TAX PROVISIONS Tax Decree Budget Law 2019 FOCUS ON EMPLOYMENT (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News 10/2018

26 November 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Updates about electronic invoicing Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

E-Invoicing Training for 150 Clients and Guests of RSM Studio Palea Lauri Gerla

18 October 2018
On 17 October 2018 RSM Studio Palea Lauri Gerla held a training day in Turin for 150 among clients and guests interested in the operational impacts of e-invoicing.

Tax News 06-07/2018

1 August 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The treatment of tax and social security receivables in bankruptcy proceedings Tax credit for advertising investments - implementation of favorable legislation Tax deadlines  

Tax News - 01/2018

10 February 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS   Tax News on the Law Decree linked to the annual Budget Law 2018 Tax deadlines   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News - 12/2017

15 January 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The legal interest rate rises to 0.3% Explanations on the new VAT deduction terms Tax News concerning the annual Budget Law 2018 Tax deadlines  

Tax News - 11/2017

22 December 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Implementation of the Country-by-Country Reporting provisions For tax residence, the use of a real estate, even if not owned, is sufficient The new tax regime for short-term lease: the “Airbnb Law” Tax deadlines  

Tax News - 09/2017

16 October 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Simplification of INTRASTAT’s fulfilments (In) completeness of the information contained in the invoice and tax consequences Acquisition of fixed assets: when is it possible to deduct depreciation? The new tax credit for advertising investments

Tax News - 07-08/2017

16 September 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS New Decree on Split Payment Criminal consequences for the repeated refusal to show accounting records New limits on tax offsetting Tax deadlines  

Tax News - 06/2017

19 July 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Increase in IRPEF taxation of dividends and gains VAT – green light to the extension of the “Split Payment” Tax deadlines   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News - 05/2017

19 June 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS New VAT sanctions within the reverse charge regime Tax reliefs for workers who (re)turn to Italy Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News - 04/2017

17 May 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax implications of the corrective measure 2017 Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News - 03/2017

18 April 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The "Super" and "Hyper" amortizations analyzed from a tax point of view Entry into force of the favorable tax regime for foreign high net worth individuals

Tax News - 02/2017

7 March 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax news of the Decree Law “Milleproroghe” Green light to the checks on “fictitious” foreign residences   Validity of the intra-Community transactions without registration with the VIES

Tax News - 11/2016

17 December 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Criminal responsibility of the “de facto” Director and of the “dummy” director The New Voluntary Disclosure Procedure       FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News - 10/2016

14 November 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Non-deductibility of the remunerations paid to directors without powers Tax news related to the end of year Law Decrees   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

What does Brexit mean for UK companies in Italy?

11 September 2016
A referendum was held on June 23, to decide whether the UK would leave or stay in the European Union. Leave won by 52% to 48%. Brexit is a reality. As a result, in the absence of precedent about the mechanism for leaving the EU (Article 50 of the Treaty on European Union), uncertainty is prevailing.

Global reaction to BEPS: survey reveals impact on the middle market

7 June 2016
OECD BEPS Action Plan to hit middle market business  

Tax News - 05/2016

6 June 2016
TABEL OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax information exchange with Switzerland is about to be effective Tax consequences of the leveraged buyout FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITALS IN MILAN)  

Major changes to the Italian Tax Legislation for transactions with tax havens

8 May 2016
The Italian Government, by Art. 1 (clauses 142 to 144) of the 2016 Stability Law (turned into Law No. 208 of 28 December 2015, as published in the Official Gazette No. 302 on 30 December 2015), reviewed a number of tax rules to make the domestic tax system more attractive and competitive to foreign investors and Italian companies with cross-border operations.

Tax News - 04/2016

5 May 2016
TABLE OF CONTENTSs   FOCUS ON TAX AND ACCOUNTING TOPICS From May 1st green light to the Reverse Charge on tablet PCs and laptops The Italian Revenue Agency issues the Guidelines on 2016 tax audits FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Indirect Tax Update - February 2016

17 February 2016
This edition of RSM's EU VAT Group's Indirect Tax Update includes Italy, Netherlands, Switzerland, Belgium, France, Hungary and the UK. Please download here or read below.

Aggiornamenti Imposte Indirette - in questa edizione le novità nei seguenti paesi: Italia, Olanda, Svizzera, Belgio, Francia, Ungheria e UK

17 February 2016
This edition of RSM's EU VAT Group's Indirect Tax Update includes Italy, Netherlands, Switzerland, Belgium, France, Hungary and the UK. Please download here or read below.

Vote now and choose the National Public Champion for Italy

14 January 2016
VOTE AT www.businessawardseurope.com

Tax News - 11/2015

22 December 2015
TABLE OF CONTENTS   LAWS AND REGULATIONS Hong Kong is excluded from the Black List JURISPRUDENCE Restricted share-based company and attribution of hidden income to shareholders FOCUS ON EMPLOYMENT (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)

Tax News - 01/2015

21 December 2015
TABLE OF CONTENTS   LAWS AND REGULATIONS Italian-Swiss agreement on the exchange of tax information  Invoicing to the Public Administration: new VAT regime of the "Split Payment" JURISPRUDENCE  VAT – effects due to a wrong management of the reverse charge TAX DEADLINES  February 2015  

The new R&D tax credit introduced by the 2015 Stability Law

12 November 2015
In last couple of years, the Research & Development (R&D) Tax Incentive has caught significant importance in the international scenario, particularly in times of strong economic recession where innovation is seen as a key driver to encourage investments and produce economic growth.

New measures make Italian tax system more competitive

7 October 2015
On 21 April 2015 the Italian Government issued a package of measures (International Tax Decree and Certainty Decree) which significantly changes the tax rules applicable to cross-border operations and gives a specific definition to the concept of abuse of law and tax avoidance.

How can we help you?

Contact RSM Studio Palea Lauri Gerla by phone at

Milano: +39 02 89095151

Torino: +39 011 561 32 82 

Roma:  +39 06 5754963 

or email your questions, comments, or proposal requests.

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