Category Archives: Training and Events

Tremonti Romagnoli Piccardi e Associati, with Federica Sgarzani, will speak on May 10 at the event “Aspects of protectability and strategy of trademarks and other intellectual property rights” organized by Innexta for the Euipo project “Community Trademarks and Designs”. The speech will focus on tax benefits for innovative start up and SMEs. Read More

Simone Zucchetti and Giulio Tombesi are the authors of the article “The Long-Awaited Circular Letter on Italian Transfer Pricing Documentation: Critical Analysis and Practical Implications”, which has been published in the International Transfer Pricing Journal edited by IBFD. Read More

With two contributions published by Il Sole 24 Ore, Fabrizio Cancelliere and Giulio Tombesi comment on two important legislative innovations regarding cryptocurrency, virtual currency and other form of digital representation of the value: (i) the ministerial decree 13 January, which provides the implementing provisions of the EU Directive 2018/843 on the register of service providers which operate in Italy in relation to virtual currencies (exchangers) and digital wallets (wallet providers), and (ii) the bill AS 2572 presented to the Senate, which proposes the first Italian tax regulation regarding virtual currencies, both for the purposes of direct taxation and for anti-money laundering and tax monitoring obligations, in line with the need for regulation at international level, where both the OECD and the European Union have launched proposals, currently under discussion, for the adaptation, respectively, of the “Common Reporting Standard” on the exchange of information (“Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard” – “CARF”) and of the EU Directive on Administrative Cooperation between States (“DAC8”), to the new phenomenon of crypto assets.

Read More

Tax Alert – 25 March 2022

In our Tax Alert you can find an overview of the main (and peculiar) features of such contribution, together with some preliminary comments on certain issues of the same.

Read More

Tremonti Romagnoli Piccardi e Associati sent its comments to the Italian Tax Authority in the context of the public consultation regarding the circular letter draft aimed at providing “clarifications on the step-up and tax realignment legislation under article 110 of the decree-law of 14 August 2020, no. 104 of August 14, 2020, converted, with amendments, by Law No. 126 of October 13, 2020, and the step-up regime for the hotel and spa sectors under Article 6-bis of Decree-Law No. 23 of April 8, 2020, converted, with amendments, by Law No. 40 of June 5, 2020“.

Read More

Tremonti Romagnoli Piccardi e Associati sent its comments to the Italian Tax Authority in the context of the public consultation regarding the circular letter draft aimed at providing clarifications on the legislation on “hybrid mismatches”, set forth in Articles 6 to 11 of Legislative Decree no. 142 of 29 November 2018, which implements Council Directive (EU) 2016/1164 of 12 July 2016, as amended by Council Directive (EU) 2017/952 of 29 May 2017.

Read More

On 17 November 2021, Cristiano Caumont Caimi and Alessia Funari will hold a lecture on the Tax Litigation organized by Fondazione Dottori Commercialisti of Milan, composed of 10 parts, aimed at professionals who wish to acquire a thorough theoretical and practical knowledge of the tax litigation proceedings. Read More

Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Tax Authority as part of the public consultation concerning the draft circular which aims to provide clarification on the topic of documentation suitable to allow verification of compliance with the arm’s length principle of transfer pricing, pursuant to art. 1, paragraph 6, and art. 2, paragraph 4-ter, of Legislative Decree 18 December 1997, no. 471.

Read More

Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Tax Authority as part of the public consultation concerning the draft circular which aims to provide clarification on the topic of taxation of trusts.

Read More

During the conference the continuous transformation and the perspectives of family offices in Italy were discussed and the results of the research (https://lnkd.in/dwzAHMwY) of the Politecnico di Milano in collaboration with the Center for Family Business Management of the Free University of Bozen-Bolzano coordinated by Professors Alfredo De Massis and Josip Kotlar were commented upon. Read More

Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Tax Authority as part of the public consultation concerning the draft Circular and draft provision on the tax regime applicable to controlled foreign companies (CFC).

Read More