A great chance is given to companies: the 2017 budget law confirm the “super amortization” process, that gives the possibility to amortize at 140% the new capital goods that Italian companies buy.

Tax justice statistical data show that during last year (2016) the amount of “pending litigations” is considerably lowered with respect to 2015. In details, the most relevant decrease concerns “small value” tax litigations.

Healthcare-Associated Infections (HAI), occur when a patient contracts a disease, gets a virus, a bacteria, or other microorganism during his or her stay in a hospital or at any other health care institution.

The Base Erosion and Profit Shifting Action Plan adopted by the OECD and G20 countries in 2013 recognised that enhancing transparency for tax administrations is a crucial aspect for tackling the BEPS problem.

As fashion retailers across the country jostle for market share in an ever-changing and ever-competitive marketplace, some retailers are trying to improve their bottom lines.

The development of a civilization comes from the passing on of knowledge from one generation to another. This means not only knowledge but also the ideas, values and social ethics underlying behaviour.

Where websites and mobile applications serve as extensions of brick-and-mortar stores, some courts have held that retailers are responsible for accommodating disabled consumers on their online platforms.

Italian Law n. 208/2015, having its effect starting from Year 2016, introduced important changes with regard to the Countries considered as “Offshore Financial Centres” or “Tax Heavens”.

In 2010, the legal concept of the criminal liability of legal persons or corporate criminal liability entered into force for the first time in the Spanish legal system, even though its regulation was quite summary.

In this ever changing world, retailers are continuing to invent new ways to highlight their products, provide customers with an interactive experience and to stay competitive.

The grounds for these payments are for the farmer or landowner to receive an appropriate compensation for the occupation of their lands and the damages caused to the activities (i.e. farming) performed in those lands.

Does your retail business conduct sales online? For most retailers today, the answer is likely yes. This means that the recent surge of class action lawsuits against merchants merits your attention.

Gilberto Gelosa, founding partner of Interconsulting, Treasurer and Secretary of Pragma and responsible of the tax area of the Consiglio Nazionale dei Dottori Commercialisti, which is the main public organization in Italy of Commercialisti, intervened with two speeches at the event "Changes in the Italian tax administration" organized by the Finance and Economy Ministry of Italy.