Articles

Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 
With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.

In Italy as from 01 January 2019 Electronic Invoices Only

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
The Budget Law 2018 established that, starting from 1 January 2019, for the sale of goods and services rendered between residents, established or identified in Italy (and for the relative variations), only e-invoices are issued.

Singapore: Overview on Fiscal Budget for FY2018

Guido Tomatis Guido Tomatis from  Algebra Private Limited  on 
Singapore Government has introduced a new round of changes for tax rebates and incentives with the Budget Statement for the year of assessment 2018, forecasting in the meanwhile a gradually reduction for the next future.

R&D Tax Bonus: Even for Branch of Non Resident Companies

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
Italian legislation grants, since 2015 and till 31th December 2020, a tax bonus to the resident companies for the investment in research and development (R&D).

News on 2017 Annual Accounts: the Obligation to Include Information on the Beneficial Owner of the Company

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 
The annual accounts for the year 2017, 2015 intended to prevent the use of the financial system for money laundering or financing of terrorism.

Fintech in Mexico: Growing Investment Opportunity

Aline Arbesú Aline Arbesú from  Alvarez Valenzuela Abogados  on 
Financial technology gives rise to numerous business opportunities and is currently positioned as one of the most useful tools in the financial market.

Credit Card Evolution: Goodbye John Hancock

Louise Boesel Giannakis Louise Giannakis from  Goulston & Storrs  on 
Effective this month, four of the country’s largest credit card providers will no longer require a signature to complete a purchase via credit card.

Adjustments Regarding Transfer Pricing Are Not Relevant For VAT Purposes

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
The Court of Cassazione, with the sentence n. 2240 of 30 January 2018, examined the effects of transfer pricing adjustments on VAT, reaching a European-oriented conclusion.

UAE Offshore Companies: What are They and Why May Be of Your Choice

Maria Evangelou Maria Evangelou from  The Corpro  on 
“Offshore Company” is the term used for companies established under jurisdictions that allow them to operate anywhere other than in the specific jurisdiction they are regulated in.

Mini Voluntary Disclosure for Resident in Italy

Maurizio Bottoni Maurizio Bottoni from  Interconsulting Studio Associato  on 
The Italian government has approved a mini voluntary disclosure in favor of tax payers resident in Italy who, previously, were resident abroad or worked continuously abroad in border areas and neighboring countries. 

The INTRASTAT Models for 2018 Have Been Renewed

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93.

News About Country-by-Country Reporting

Maurizio Bottoni Maurizio Bottoni from  Interconsulting Studio Associato  on 
On July 10, 2017 we summarized the provisions related the so called ‘CbC Report’. This time, we would like to update the time table related to this new transfer pricing documentation

The European Blacklist Has Been Approved: 17 Country Included

Federico Rossi Federico Rossi from  Studio Rossi-Gerosa Commercialisti Associati  on 
The Council of the European Union has issued its own black list of non-cooperative states and territories. The list was constructed identifying three basic parameters relating to non-EU countries.
English